M/S. CHILD DEVELOPMENT PROJECT OFFICER,SHIVAMOGGA vs. INCOME-TAX OFFICER, TDS WARD, DAVANGERE

The appeals are partly allowed to the aforesaid extent

Bench: Shri George George Kshri Laxmi Prasad Sahu

272A(2) with effect from 1-72012.[Para 17] The aforesaid shows that in the clause (k) if the said failure relates to a statement referred to in sub-section (3) of section 200 or the sub- section (3) of section 206C, no penalty shall be imposed for TDS

ROOMAN TECHNOLOGIES PVT LTD,BENGALURU vs. INCOME TAX OFFICER, WARD-3(1), BANGALORE

In the result, appeals of the assessee are allowed