SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR
In the result, the appeals of the assessee are allowed
ITA 123/JODH/2022[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14
Bench: Its Hearing Before Your Honour.”
Section 200Section 200(3)Section 200ASection 201Section 205CSection 206CSection 234E
221 of the Act for committing default in remitting the TDS or if there is delay in remitting without good and sufficient reasons. Therefore, when substantial provisions have already been incorporated to ensure payment of TDS in time, the powers to levy fee for the delay in filing the statement without an opportunity to be heard is illegal.
1.11. Your
