2019 (2) TMI 1335

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..... G. R. Sharma, Adv. ORDER The Court : The basic question in which the revenue ought to have been interested in this appeal under Section 260A of the Income Tax Act, 1961 was whether the respondent assessee made payment of interest other than interest on securities over Rs. 2,500/- and to what extent TDS was deducted ? The question which was ultimately answered by the tribunal was that the ass....

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....e tribunal has not touched it on the ground of passage of time. No determination has been made on the real issue as to whether the required tax was not deducted by the assessee in its other 134 branches. It is a most unfortunate state of affairs but from the point of revenue, a determination, even a proper guess work or best judgement assessment should be made in respect of the Calcutta branches.....