Section 254(2) Non-consideration of decisions is mistake apparent from law

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 p

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