MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

delayed filling of statement of tax deducted. 7. The late fee can't be the way of revenue when interest (if Payable) was separately charged from the assessee, since imposing the late fee is constitutionally invalid as it is double charged hence it should be waived. 8. The appellant craves liberty to add amend alter and modify