1983 (1) TMI 140

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.... passed under s. 201(1). The ITO had directed the assessee company to pay the tax short deducted from the salary payable to the Managing Director of the company. It appears that while doing so the ITO had made an addition to the value of the perquisite on car to the extent of Rs. 2,400 and on that basis he found that the tax deduced at source was lower than that which was, however, deemed payable.....

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....n of tax at source. He, therefore, held that the demand made to the extent of Rs. 1,074 was justified. 3. Now the Department has raised the following grounds: "On the facts and in the circumstances of the case, the CIT(A) erred: (i) in law in holding that the ITO (TDS) cannot enquire into the value of perquisite of the employees while examining the annual return of 'salaries' submitted by....