Tribunal held that the assessee neither furnished the actual liability nor furnished the details. It could not bring any mistake of calculation of tax liability under section and 201(1A) . Therefore, there was no mistake in the tax calculation. The Commissioner (Appeals) had correctly calculated the tax deduction at source liability in respect of 162 cases.( AY.2010-11)
Tamilnad Mercantile Bank Ltd. v Dy. CIT (TDS) (2020) 78 ITR 61 ( SN) ( Vishhaka ) (Trib)
S. 201 : Deduction at source – Failure to deduct or pay – Interest-Joint deposit holders —Not furnishing actual tax liability or details — Calculation of tax deduction at source liability in respect of 162 Cases justified [ S.194A, 201(1), 201(IA) Form No .15G 15H ]