Held that the Assessing Officer has not verified the Form No 15G and 15H by the Assessing Officer. Matter remanded for to the Assessing Officer for fresh adjudication. (AY. 2016-17 to 2018-19)
Hooghly District Central Co-Operative Bank Ltd. v. CIT(2023) 224 TTJ 869 (Kol)(Trib)
S. 201 : Deduction at source-Failure to deduct or pay-Failure to deduct tax at source-Interest-Form No 15G, Form No 15H-Not verified by the Assessing Officer-Matter remanded for to the Assessing Officer for fresh adjudication. [ S.194A, 201(1), Form No 15G, Form No 15H]