THE JOINT COMMISSIONER OF INCOME TAX (TDS), DEHRADUN vs. THE DIRECTOR, HIGHER EDUCATION, NANITAL
In the result, all the Revenue’s appeals are dismissed
ITA 18/DDN/2020[2014-2015]Status: DisposedITAT Dehradun27 Jul 2023AY 2014-2015
Bench: The Hon'Ble Itat. 3. That The Ld. Cit(Appeals), Haldwani Be Set Aside That Of The Ao Be Restored.”
For Appellant: NoneFor Respondent: Smt. Poonam Sharma, Addl. CIT DR
Section 201Section 271Section 271C
1,30,77,320/- and Rs.36,71,920/- for the A.Ys. 2014-
15; 2015-16; 2016-17 and 2017-18 respectively. Therefore, the assessee
was found to be in default as per section 201(1A) of the Income Tax Act.
Penalty proceedings u/s 271C of the Act were also initiated against the
assessee for above defaults. During the course
