1983 (1) TMI 140

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..... short deducted from the salary payable to the Managing Director of the company. It appears that while doing so the ITO had made an addition to the value of the perquisite on car to the extent of Rs. 2,400 and on that basis he found that the tax deduced at source was lower than that which was, however, deemed payable. The assessee company was deemed to be an assessee in default for the amount of t .....

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..... 1,074 was justified. 3. Now the Department has raised the following grounds: "On the facts and in the circumstances of the case, the CIT(A) erred: (i) in law in holding that the ITO (TDS) cannot enquire into the value of perquisite of the employees while examining the annual return of 'salaries' submitted by the employer under s. 206 of the IT Act, 1961. and (ii) in deleting the demand rai .....

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