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
2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets.
The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited
