In the result, the appeal filed by the Revenue is allowed
Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No.2083/Mds/2016 "नधा"रण वष"/Assessment Year:2012-13 The Joint Commissioner Of M/S. Chroma Print India Pvt. Ltd., Income Tax, Tds Range, Vs. P.B. No. 5316, 53, Ganesh Nagar, Coimbatore. G.N. Mills Post, Mtp Road, Coimbatore. [Pan:Aaccc6021A] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Ms. Veni Raj, Jcit ""यथ" क" ओर से/Respondent By : Shri T.N. Seetharaman, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 03.08.2017 घोषणा क" तार"ख /Date Of Pronouncement : 13.10.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 2, Coimbatore Dated 30.03.2016 Relevant To The Assessment Year 2012-13. The Revenue Has Raised The Following Grounds In Its Appeal: “1. The Order Of Learned Cit(A) Is Opposed To The Facts & Circumstances Of The Case. 2. The Ld Cit(A) Has Erred In Holding That No Penalty Is Leviable On The Non Deduction Of Tds On Payment Of Labour Charges Worth
273B. Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, section 271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 6 I.T.A. No.2083/M/16 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FB, section 271G, section 271H, clause (c) or clause (d) of sub section (1) or sub-section