Allowing the appeal of the assessee the Tribunal held that , Short deduction of tax at source was rectified and in appellate proceedings and paid the tax with interest, assessee cannot be treated as assessee in default. (AY. 2011-12)
Executive Engineer Construction v. DCIT (2018) 169 ITD 340 (Agra) (Trib.)
S. 201 : Deduction at source – Failure to deduct or pay -Short deduction of tax at source was rectified and in appellate proceedings and paid the tax with interest, assessee cannot be treated as assessee in default .[ S.194C, 201(1), 201(IA]