CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

6. Appellant assessee has preferred these second appeals on the common ground that Ld. CIT(A) has erred in confirming the levy of late filing fee imposed by the assessing officer (CPC), ignoring the fact that the belatedly filed TDS returns were processed and accepted by the CPC without prior deposit of said late filing fee and without affording reasonable