Shree Jagannath Temple Office not liable for tax collection; not a "person" u/s 206(1C) of Income Tax Act.

AO has made Shree Jagannath Temple Office to be responsible to collect tax which cannot be a person - It cannot also be 'every person' as referred to Section 206(1C) - The order passed by the Assessing Officer is void ab initio - AT .....

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