EVERGREEN HARVEST AGRO PRODUCTS PVT LTD ,CHENNAI vs. ITO,TDS WARD-1(2), CHENNAI
In the result, petition fails and is dismissed
ITA 189/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
13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub- section (3) of section 200 or under proviso to sub-section (3) of section 206C of the
ITA Nos.185 to194/Chny/2022
Act. As per sub-section (2) of section 271H in case of default
