Assessing Authority Issues Certificates: Payer Not Default Assessee Despite Later Tax Payable Under Income Tax Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TDS - assessing authority has issued certificates authorizing the payment without deduction of tax - payer cannot be treated as an assessee in default even if tax is found payable under Act - HC....