ambit of "Scrap" as defined
vide explanation (b) to section 206C of the Act in spite of
the fact that the such items ... circumstances of the case,
the Income Tax Appellate Tribunal was right in law in
holding that the provisions of section 206C as to
collection
ambit of "Scrap" as defined
vide explanation (b) to section 206C of the Act in spite of
the fact that the such items ... circumstances of the
case, the Income Tax Appellate Tribunal was right in law
in holding that the provisions of section 206C as to
collection
mentioned in section 206 and for
failure to furnish certificate of tax deducted at source as required
by section 203 .
67.1
Section 206C ... section 206C, and
(b)
to provide that the amount of penalty leviable for failure to furnish
returns under section 206 and 206C shall not exceed
ambit of "Scrap" as defined
vide explanation (b) to section 206C of the Act in spite of
the fact that the such items ... circumstances of the case,
the Income Tax Appellate Tribunal was right in law in
holding that the provisions of section 206C as to
collection
ambit of "Scrap" as defined
vide explanation (b) to section 206C of the Act in spite of
the fact that the such items ... circumstances of the
case, the Income Tax Appellate Tribunal was right in law
in holding that the provisions of section 206C as to
collection
Appellate Tribunal has
substantially erred in holding that the proviso to section
206C of the Income Tax Act, 1961 inserted with effect
from 1st July ... operation?
(2) Whether on the facts and in the circumstances of the
case, the Income Tax Appellate Tribunal is justified in
upholding the order passed
