2013 (4) TMI 450

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Agrawal,D. Awasthi,S. Chopra,S. P. Kesharwani ORDER Challenging the order passed under Section 271-C of the Income Tax Act (hereinafter referred to as 'the Act') levying penalty for short deduction of tax at source under the Act, present writ petition has been filed. The petitioner is a State Government Department and is doing the work of construction of the roads and maintaining the government....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hambhu Chopra, learned standing counsel for the department. Learned counsel for the petitioner has challenged the impugned order on various grounds including that the petitioner is not included in the definition of a person as defined in Section 2(31) of the Act. He further submits that the petitioner is a department of State of U.P. and there is no personal interest of the Officer that the mista....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....per levied by the authority concerned. It may be placed on record that in spite of sufficient opportunity granted to the respondents, the respondents have not filed counter affidavit controverting the above facts. On 29.09.2004, three weeks and no more time to file counter affidavit was granted but till date no counter affidavit has been filed by the respondents. There being no denial of the abov....