2013 (10) TMI 104

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....ef Justice Sri Kalyan Jyoti Sengupta) This appeal is sought to be preferred against the judgment and order of the learned Tribunal dated 3.6.2011 in relation to assessment year 2009-2010 on the following suggested questions of law: (A) Whether action under Section 201(1) of the Income Tax Act may be initiated or not has to be judged from the view point of the provisions of Section 201 of the....

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....the Uttarakhand High Court in the case of C.I.T. vs. Enron Expat Services Inc., reported in [2011] 330 ITR 496 (Uttarakhand). The sum and substance of the above judgment is that the provisions of Sub-section (1) and Sub-Section (3) of Section 192 have to be read together and if the same are read carefully, then it would appear that the payment of deducted tax shall be extended upto the end of t....