GARRISON EMGOMEER (E/M) AIR FORCE STATION , MAHARAJPUR vs. JOINT COMMISSIONER OF INCOME TAX, (TDS),, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

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

1. That, on the facts and circumstances of the case and in law, and in any view of the matter, the impugned penalty order dated 20.03.2020 levying a penalty of Rs. 35,100/- u/s 272A(2) (k) by the Ld. Joint Commissioner of Income Tax, (TDS) along with demand notice issued on 08.05.2020 by the Ld. Income Tax Officer (TDS