Search: condonation of delay

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Section 206C4 Section 249(2)2

PEPSU ROAD TRANSPORT CORPORATION,KAPURTHALA vs. INCOME TAX OFFICER (TDS), JALANDHAR, JALANDHAR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 375/ASR/2024[2013-14]Status: DisposedITAT Amritsar16 Oct 2025AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Parikshit Aggarwal, C.A

Section 206CSection 206C(7)Section 249(2)Section 250

section, the assessee has been held to be assessee in default u/s 206C of the Act for non-collection of TCS, resulting in total TCS default of Rs.8.58 lakhs (including interest u/s 206C(7) of the Act as applicable). 3 I.T.A. No. 375/Asr/2024 Assessment Year: 2013-14 5. The order passed by the ITO (TDS) dated 10.02.2021 has been carried