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2 results for “TDS”+ Penaltyclear

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Key Topics

Section 133(6)4Section 273B4Section 271C2Penalty2TDS2

M/S. SUBSCRIBERS CHITS (P) LTD. vs. COMMISSIONER OF INCOME TAX

Appeals stand allowed accordingly

ITA/34/2016HC Kerala23 Mar 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

Section 271CSection 273B

penalty for the delayed deposit of the TDS deducted by the assessee is warranted or not. The operative portion of the order

KADUTHURUTHY REGIONAL SERVICE CO-OPERATIVE BANK LTD.NO.4061 vs. THE JOINT COMMISSIONER OF INCOME TAX (TDS)

ITA/13/2021HC Kerala29 Sept 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Section 133(6)Section 194A
Section 194A(3)(viia)
Section 272
Section 272A(2)(c)

TDS quarterly statement etc for the Financial Years 2012-13, 2013-14 and 2014- 15. The assessee claims to have furnished reply to the communication received under Section 133(6) of the Income Tax Act (for short ‘the Act’). The Income Tax Officer, not satisfied with the reply given by the assessee, initiated penalty