said judgment , which is quoted below:
"30. As per Section 271C(1)(a) , if any person fails to
deduct the whole or any part ... concerned, the same would be with respect to Section
271C(1)(b) which is not the case here. Therefore, Section
271C(1)(a) shall
Section 271A , [ Section 271AA ], Section 271B , [ Section 271BA ), [ Section 271BB ,] Section 271C , [ Section 271CA ] Section 271D , Section 271E , [ Section 271F ] [ Section 271FA ,] [ Section 271FB ] [ Section
taxes by the deductee- assessee or
the liability for penalty under section 271C of the Income Tax Act. Therefore,
according to the learned Sr. Counsel ... other liability which may be of the interest and penalty under
section 271C of the Income Tax Act. In this case, the deductee has paid
261h, 265, 265a, 266, 267c, 268a, 268o, 268r,
269b, 271, 271a, 271b, 271c, 272b, 273a, 273b, 275, 275e,
276a, 276b, 277c, 278a, 278o, 278r
261h, 265, 265a, 266, 267c, 268a, 268o, 268r,
269b, 271, 271a, 271b, 271c, 272b, 273a, 273b, 275, 275e,
276a, 276b, 277c, 278a, 278o, 278r
261h, 265, 265a, 266, 267c, 268a, 268o, 268r,
269b, 271, 271a, 271b, 271c, 272b, 273a, 273b, 275, 275e,
276a, 276b, 277c, 278a, 278o, 278r
261h, 265, 265a, 266, 267c, 268a, 268o, 268r,
269b, 271, 271a, 271b, 271c, 272b, 273a, 273b, 275, 275e,
276a, 276b, 277c, 278a, 278o, 278r
261h, 265, 265a, 266, 267c, 268a, 268o, 268r,
269b, 271, 271a, 271b, 271c, 272b, 273a, 273b, 275, 275e,
276a, 276b, 277c, 278a, 278o, 278r
261h, 265, 265a, 266, 267c, 268a, 268o, 268r,
269b, 271, 271a, 271b, 271c, 272b, 273a, 273b, 275, 275e,
276a, 276b, 277c, 278a, 278o, 278r
261h, 265, 265a, 266, 267c, 268a, 268o, 268r,
269b, 271, 271a, 271b, 271c, 272b, 273a, 273b, 275, 275e,
276a, 276b, 277c, 278a, 278o, 278r
