TMI Blog1985 (12) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... to as the Act ), the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion: Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that where regular assessment of an employee has been completed and the amount of tax fully paid by him, the Income-tax Officer (TDS) has no jurisdict ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 201 of the Act, the additional tax that should have been deducted under section 201 of the Act. The appeal preferred by the assessee before the Commissioner of Income-tax (Appeals) was allowed. On further appeal preferred by the Department before the Tribunal, the Tribunal upheld the order of the Commissioner of Income-tax (Appeals) in this behalf. Hence, at the instance of the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X
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