PRAKASH INDUSTRIES LTD.,,NEW DELHI vs. DCIT, NEW DELHI
In the result all the appeals filed by the assessee are allowed
ITA 5867/DEL/2016[2014-15 (1st Qtr)]Status: DisposedITAT Delhi29 Jul 2019
Bench: Shri Amit Shukla & Shri Prashant Maharishiita Nos.5865/Del/2016, 5866/Del/2016, 5867/Del/2016, 5868/Del/2016, 5869/Del/2016 Asstt. Years: 2013-14, 2013-14, 2014-15, 2014-15, 2014-15
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Surender Pal, Sr. DR
Section 200Section 200(3)Section 200ASection 201Section 206CSection 220(2)Section 234E
271(1)(a)cannot be imposed if the deductor complies with the requirement of sub-section (3) of section 271H. Hence, it can be said that the fee provided under section 234E would take out from the rigors of penalty under section 271H but of course subject to the outer limit of one year as prescribed under sub-section (3
