Search: penalty u/s 271

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Section 194A4 Section 271(1)(c)2

MR. TIRLOK NATH MAHAJAN,LUDHIANA vs. INCOME TAX OFFICER, JAMMU

In the result, the appeal of the assesse is allowed for statistical

ITA 47/ASR/2023[2011-12]Status: DisposedITAT Amritsar20 Jun 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gaurav Sharma, CAFor Respondent: Sh. Pradeep Kumar, Sr. DR

Section 194ASection 271(1)Section 271(1)(c)

Section 271(1)(c) of the Act without appreciating the facts of the case. The Ld. AR submitted that in the quantum appeal, the Ld. CIT(A) has accepted the facts regarding the filing of computation of income showing the interest income of Rs.10, 78,701 with the details of TDS deducted of Rs. 1,07,870/- u/s 194A