Search: penalty u/s 271

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Section 271C7

M/S KUNJ POWER PROJECTS PVT.LTD,MATHURA vs. ADDL.CIT(TDS) , KANPUR, KANPUR

Appeal of the assessee is allowed

ITA 152/AGR/2022[2024-15]Status: DisposedITAT Agra16 Apr 2025AY 2024-15

Section 201Section 201(1)Section 250(6)Section 271CSection 271C(1)(a)Section 276C

u/s. 276C of the Act. Hon'ble\nApex Court in the case of US Technologies International Pvt. Ltd. vs. CIT\n(2023) 453 ITR 644 (SC) had analysed the provisions of section 271C of\nthe Act and categorically held that the said section does not impose\npenalty for the default of not depositing TDS deduction to the\nGovernment account. Relevant