EVERGREEN HARVEST AGRO PRODUCTS PVT LTD ,CHENNAI vs. ITO,TDS WARD -1(2), CHENNAI
In the result, petition fails and is dismissed
ITA 192/CHNY/2022[2015-2016]Status: DisposedITAT Chennai12 May 2022AY 2015-2016
Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am
For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E
11. Similarly, Section 271H was inserted with effect from 1.7.2012 providing for imposition of penalty for default in filing TDS statement and also for furnishing of incorrect information in such TDS statement. The proviso was inserted in Section 272A providing for no penalty under the said section will be imposed after 1.7.2012
for failure to file TDS statement on time
