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 194ASection 194A(3)(viia)Section 272Section 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
proceedings under Section 272A
