https://www.taxtmi.com/caselaws?id=444810 The appeal challenging the CIT(Appeals) decision was dismissed. The CIT(Appeals) upheld the A.O.'s findings that the assessee, a State Government department, failed to deduct TDS as required under Sections 194C and 194J, resulting in liabilities under Sections 201(1) and 201(1A) of the Income-tax Act, 1961. The Judicial Member found no merit in the appeal, affirming the imposed liabilities. The delay in filing the appeal was condoned, but the appeal was ultimately dismissed, with the second ground not pressed. en-us Thu, 19 Oct 2023 00:00:00 +0530 Fri, 20 Feb 2026 17:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444810 The appeal challenging the CIT(Appeals) decision was dismissed. The CIT(Appeals) upheld the A.O.'s findings that the assessee, a State Government department, failed to deduct TDS as required under Sections 194C and 194J, resulting in liabilities under Sections 201(1) and 201(1A) of the Income-tax Act, 1961. The Judicial Member found no merit in the appeal, affirming the imposed liabilities. The delay in filing the appeal was condoned, but the appeal was ultimately dismissed, with the second ground not pressed. Case-Laws Income Tax Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444810