THE DISTRICT MAGISTRATE COLLECTORATE,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY
In the result, all the six appeals of the assessee for Assessment Years 2010-11 to 2015-16 are allowed for statistical purposes
ITA 303/LKW/2019[2011-12]Status: DisposedITAT Lucknow18 Oct 2022AY 2011-12
Bench: Shri. Vijay Pal Rao & Shri Ramit Kochar
For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Amit Nigarm, D.R
Section 206C
section 206C of the I.T. Act, due to default on the part of the assessee in collecting the tax at source (TCS) in respect of Royalty amount received for these six years. The assessee challenged the orders of the Assessing Officer by filing appeals before the ld. CIT(A) and there was a delay of six months in filing