1983 (1) TMI 140 - AT - Income Tax

Summary

The Departmental appeal was against the order of the CIT(A) cancelling the ITO's order under s. 201(1) for tax short deducted from the salary of the Managing Director. The CIT(A) held that the ITO could not decide the assessability of the perquisite at the stage of tax deduction at source. The Tribunal upheld the CIT(A)'s decision, dismissing the appeal. (Case: Appellate Tribunal ITAT DELHI-C, 1983 (1) TMI 140 - ITAT DELHI-C, Member: K. C. SRIVASTAVA)