TMI Blog2018 (3) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... munication dated 31.3.2017 does not, any longer, appear to enure to the benefit of the petitioner. As rightly pointed out by the learned Senior Standing Counsel appearing for the respondent, teachers would become liable for payment of interest under Section 234A, B and C, which should also be fastened on the petitioner. There is no error in the impugned communication dated 01.1.2018, which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Senior Standing Counsel assisted by Mr.Navin Durai Babu, learned Junior Standing Counsel, accepts notice for the respondent. Heard both. 2. The petitioner is an educational institution offering various courses and it appears that they have not remitted the tax, which was deducted at source within the time stipulated under the provisions of the Income Tax Act, 1961. Consequently, intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of tax demand would be initiated. 4. Admittedly, the petitioner has paid only ₹ 3 lakhs and defaulted in payment of monthly instalments. Therefore, the indulgence shown by the Department vide its communication dated 31.3.2017 does not, any longer, appear to enure to the benefit of the petitioner. 5. As rightly pointed out by the learned Senior Standing Counsel appearing for the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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