2003 (11) TMI 637

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....In this appeal, the appellants have called in question the correctness of the order dated 28th January 2002 made in ITA No. 1006/Bang/1997 passed by the income tax appellate tribunal (hereinafter referred to as 'the tribunal'). 2. The respondent (hereinafter referred to as 'the assessee') is a public limited company. for the assessment year 1994-95 the assessee' filed its return of tax deducted a....

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....rder, as noticed by us earlier, this appeal is filed. 3. The substantial questions of law raised in these appeals read as follows: (a) Whether the Tribunal was correct in setting aside the tax and interest levied under section 201(1) and 291(1A) of the Act on account of short deduction of tax deducted at source from its employees? (b) Whether the Tribunal was correct inholding that the assess....