Petitioner Must Deposit Compounding Charge; Apportionment to Be Considered by Secretary, Rural Works Department

Upendra Narayan Vs Principal Chief Commissioner of Income Tax Bihar and Jharkhand (Patna High Court) Patna High Court held that compounding charge should be deposited by the petitioner abiding his statement and issue of apportionment of compounding charges should be considered by the Secretary, Rural Works Department. Facts- The State of Bihar in it’s Rural Works Department, Dhamdaha Works Division, Purnea was found lacking in deposit of the income tax deducted at source within statutory period during F.Y. 2012-13. The Income Tax department initiated action in accordance with law and recover...