2012 (6) TMI 624

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..... r in respect of which the subject-matter of deduction of tax is assessed. Decided in favour of revenue. - IT APPEAL NOs. 790, 990, 1007, 1171 and 1487 OF 2009 - - - Dated:- 2-1-2012 - C.N. RAMACHANDRAN NAIR AND V. CHITAMBARESH, JJ. P.K.R. Menon and Jose Joseph for the Appellant. P. Balakrishnan for the Respondent. JUDGMENT C.N. Ramachandran Nair, J. All these appeals are f .....

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..... question involved is substantial and arising in many cases and for subsequent years or in large number of matters. Since the issue raised in these appeals is a substantial question of law, i.e., with regard to the assessment year in which tax deducted at source has to be credited in the assessment of the assessees, we reject the objection of maintainability raised by the respondents and proceed to .....

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