Legend Surface Developers Private Ltd. vs. ITO, Ward 75 (2)

Parties Involved

Facts Summary

A survey operation was conducted at the business premises of Legend Surface Developers Private Ltd. on 12.11.2009. The company had deducted TDS in the Financial Years 2007-08 to 2009-10 but did not deposit the tax into the Government account. The Assessing Officer passed an order under section 201(1)/201(1A) of the Act on 26.11.2009, computing the short deduction/non deduction of TDS and interest. The company appealed against the order, but the appeal was dismissed by the Commissioner of Income-tax (Appeals) and the Income Tax Appellate Tribunal confirmed the decision.…

Legal Issues

• 1. Whether the appellant was liable to deposit the TDS amount in Govt. account?
• 2. Whether the appellant was liable to pay the TDS amount along with interest?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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