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
271. In other words, clause (b) of
sub-section (1) of Section 271C(dealing with failure to
remit the deducted tax) is not excluded or the benefit
is not confined to the instance covered by Section
271C(1)(a)alone. Section 273B itself starts with a 'non-
obstante clause' saying that the benefit is to be
extended, to the extent
