THE ACIT, TDS CIRCLE, AHMEDABAD vs. M/S. HAKMICHAND D & SONS, AHMEDABAD

ITA 2194/AHD/2016Status: DisposedITAT Ahmedabad27 September 2017AY 2010-115 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the quantum addition on which the penalty was based was deleted by a coordinate bench, there was no basis for levying the penalty under Section 271C. Therefore, the appeal of the revenue was dismissed.

What were the facts?

The revenue appealed against the deletion of penalty levied under Section 271C for non-deduction of TDS on license fee paid to IRCTC. The Assessing Officer had levied the penalty, but the CIT(A) deleted it.

What were the issues?

Whether penalty under Section 271C is leviable when the underlying addition on which it was based has been deleted. Whether TDS was deductible on license fee paid to IRCTC.

Which sections of the Income-tax Act were involved?

Section 271C,Section 194J,Section 28(va),Section 194C,Section 40(a)(ia),Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “ SMC ” BENCH, AHMEDABAD loZJh egkohj izlkn] U;kf;d lnL; ,oa vejthr flag] ys[kk lnL; ds le{kA loZJh egkohj izlkn] U;kf;d lnL; ,oa vejthr flag]

Before: SHRI MAHAVIR PRASAD & SHRI AMARJIT SINGH

For Respondent: Shri Urvashi Sodhan, A.R
Hearing: 27/09/2017

PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER :

This is an appeal by the revenue against the order of the Commissioner o

The order continues below.

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