M/S HCL TECHNOLOGIES LTD.,,NOIDA vs. ACIT (TDS), NOIDA
In the result appeal of assessee is allowed
ITA 1723/DEL/2017[2009-10]Status: DisposedITAT Delhi20 Jul 2020AY 2009-10
Bench: Shri Amit Shukla & Shri Prashant Maharishihcl Technologies Ltd, Acit(Tds), Plot No. 3A, Tower 6, 14Th Floor, Vs. Noida Sector-126, Noida Pan: Aaach1645P (Appellant) (Respondent)
For Appellant: Shri Neeraj Jain, AdvFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 194CSection 201Section 201(1)Section 40
disallowance u/s 40(a)(ia) in the return filed by the assessee for Assessment Year 2009-10. Therefore, notice is not time barred. The ld AO thereafter held that the assessee has not deducted tax of Rs. 23871484/- and therefore, he treated the assessee as the „assessee in default‟ for that sum. He further charged interest u/s 201(1A) amounting
