2003 (11) TMI 637

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.... 'Act') this is by the revenue. In this appeal, the appellants have called in question the correctness of the order dated 28^th 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 ass....

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....or income tax (Appeals). Aggrieved by the said order, 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? ....