SPARROW SECURITY SERVICES ,JAMMU vs. INCOME TAX OFFICER WARD 1(1), JAMMU
In the result, the appeal of the assessee bearing ITA No
ITA 40/ASR/2023[2018-19]Status: DisposedITAT Amritsar24 Apr 2023AY 2018-19
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 139(1)Section 143(1)Section 143(3)Section 250(6)Section 250oSection 36Section 43B
TDS payment with bank, well within stipulated 'due date', however, there was one day delay in debiting amount from assessee's bank account which was apparently due to mistake of banker, no interest could have been levied under section 201(1A) on assessee; interest levied by revenue authorities was to be waived off”
3.5
The ld. AR further relied
