TORQUE AUTOMOTIVE PVT. LTD.,AHMEDABAD vs. THE ACIT(TSD),, AHMEDABAD
In the result, all the four appeals filed by the assessee are allowed
ITA 1815/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad24 Jun 2022AY 2015-16
Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed
For Appellant: NoneFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR
Section 201(1)Section 271CSection 272A(2)(g)
TDS Certificates. The said bonafide explanations were not considered neither by AO nor Ld.
CIT(A). On facts and circumstances of the case, the impugned penalty levied of Rs.85,800/- by invoking the provision of section 272A