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TMI Blog1981 (12) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... isposed of by a common order. 2. The ITO by his order dated 13-2-1980 under section 201(1A) of the Income-tax Act, 1961, pertaining to the financial year 1976-77, levied interest of Rs. 1,813 for the period 1-4-1976 to 31-1-1980 on the ground that the tax deducted at source out of the salaries of the employees of the assessee, during that financial year, was short. For a similar default pertaini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 979 in respect of the tax short deducted at source pertaining to the financial year 1977-78. It is against this direction of the Commissioner (Appeals) that the revenue has come up in appeal. 3. We have heard the learned representatives of both the parties. Section 201(1A) reads as under: "(1A) Without prejudice to the provisions of sub-section (1), if any such person, principal officer or com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal and held that if there is any default in respect of which interest become chargeable under section 201(1A), such interest should be charged from the date on which such tax was deducted to the date on which such tax is actually paid. 4. The learned counsel for the assessee wanted to file certain statements before us to show that there was no default on the part of the assessee for which any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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