Maintainability of the order/s u/s. 201 & 201(1A) for failure to...

Maintainability of the order/s u/s. 201 & 201(1A) for failure to deduct tax at source and interest thereon (for the delayed deposit with the Central Government) - The confused and non acceptable system of accounting was being followed - The assessee’s liability to deduct tax at source in respect of the sums under reference being patent and, in fact, admitted - Appeal of the assessee dismissed - AT