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Section 271C8 Section 194A8 Section 2016 Section 201(1)2 Section 2742 Section 2712 Section 42 Section 194A(3)(iii)2 Deduction2 Penalty

YES BANK LTD.,MUMBAI vs. ADDL. CIT (TDS), DEHRADUN

In the result, the appeals of the assessee are allowed

ITA 7499/DEL/2017[2014-15]Status: DisposedITAT Dehradun15 Dec 2022AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 7498/Del/2017 : Asstt. Year : 2013-14 Ita No. 7499/Del/2017 : Asstt. Year : 2014-15

For Appellant: NoneFor Respondent: Smt. Mayank Prabha Tomar, Addl. CIT

Section 194ASection 194A(3)(iii)Section 201Section 201(1)Section 271Section 271CSection 274Section 4

194A of the Act, on payment of interest on fixed deposits, to UEPPCB for TDS assessment year 2013-14. A penalty notice dated 5 February 2015 was issued under section 274 r.w.s 271C of the Income Tax Act, 1961 asking the bank to show cause as to why an order imposing penalty should not be passed under section 271C