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Section 254(2) Non-consideration of decisions is mistake apparent from law
Case Law Details
- Case Name
- M/s. Ushodaya Enterprises Private Ltd Vs Addl. CIT (TDS) (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All ITAT, ITAT Hyderabad
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M/s. Ushodaya Enterprises Private Ltd Vs Addl. CIT (TDS) (ITAT Hyderabad)
We have perused the order of the Tribunal and find that in Para 8 of the order, the Tribunal has considered the applicability of sub-section (3) of section 201(1) also to 201(1A) and has clearly held that sub section (3) refers only to an order u/s 201(1) and that the TDS cannot be recovered from the assessee. Obviously, sub-section (3) refers to time limit for deeming a person to be “an assessee in default” for failure to deduct the whole or any part of the tax from a resident in India. Thus, though...
