KOOUD SOFTWARE PRIVATE LIMITED,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX, CPC-TDS, GHAZIABAD
In the result, appeal of the assessee is allowed
ITA 82/BANG/2022[2013-14 (24Q-QII)]Status: DisposedITAT Bangalore25 Mar 2022
Bench: Shri George George K & Ms. Padmavathy S
For Appellant: Shri Mukesh Tyagi, C.AFor Respondent: Shri Sankar Ganesh D, JCIT(DR)
Section 200ASection 200A(1)Section 234Section 234E
271(1)(a) cannot he imposed if the deductor complies with the requirement of sub-section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section
