1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR Income Tax Appeal No.56/2009. The Commissioner of Income Tax (TDS) Aaykar Bhavan, Civil Lines, Nagpur Vs. Maganese ore India Ltd. Nagpur. Office Notes, Office Memoranda of Coram, Appearances, Courts orders or directions Court’s or Judge’s orders and Registrar’s orders. Mr. Anand Parchure, Advocate for the appellant. Mr. Dwani, Advocate for the respondent. CORAM: S.A. BOBDE & R.M. SAVANT, JJ. DATE : 10th FEBRUARY, 2011. 1. Heard the learned counsel for the parties. 2. The question that arises for determination is whether the assessee-employer can be made liable for consequences set out under Section 201 of the Income Tax Act for not deducting tax at source for a period during which salary has already been paid to the employee on account of retrospective amendment to Section 17(2) (ii) of the Act. 3. The appellant is not in a position to point out any difference between the facts and circumstances of the present case and the case decided by the Division Bench 2 of this Court in Income Tax Appeal No.108/2008 along with other matters on 1st October, 2010. 4. Hence, we see no merit in this Income Tax Appeal, which is accordingly dismissed. JUDGE JUDGE Ambulkar.