Search: penalty u/s 271

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Section 107 Section 271C5 Section 143(3)2 Penalty2

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

penalty orders passing u/s 271 C of the Income Tax Act, 1961 amounting to Rs.1,11,40,171/- without appreciating that assessee (deductor ) itself accepted that it had not deducted TDS

M/S. UTTARAKHAND PURV SAINIK KALYAN NIGAM LTD.,DEHRADUN vs. ITO, DEHRADUN

In the result, the appeal of the assessee is dismissed