MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR
In the result, appeal in ITA No
ITA 112/JODH/2019[2017-18 (26 Q - 4)]Status: DisposedITAT Jodhpur25 Nov 2019
Bench: Shri N.K. Saini & Shri Sandeep Gosain
For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E
1) of the I.T. Act 1961 an assessee can't be treated in default and TDS statement can't be treated as defective due to non-payment of late fee u/s 234E. Whereas non-payment of self assessment tax and interest alongwith the return u/s 139 treats an Income Tax Return defective u/s 139(9). This clearly shows that provision
