M/S. SAHARA CREDIT COOPERATIVE SOCIETY,LUCKNOW vs. JOINT COMMISSIONER OF INCOME TAX (TDS), LUCKNOW
In the result, the appeal of the assessee is allowed
ITA 16/LKW/2018[2015-16]Status: DisposedITAT Lucknow07 Jan 2020AY 2015-16
Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2015-16 M/S Sahara Credit Cooperative V. Jcit (Tds) Society Lucknow Kapoorthala Complex Aliganj, Lucknow Tan/Pan:Lknso9775D (Appellant) (Respondent) Appellant By: Shri J.J. Mehrotra, C.A. & Shri Debashish Mehrotra, Advocate Respondent By: Shri Ajay Kumar, D.R. Date Of Hearing: 17 12 2020 Date Of Pronouncement: 07 01 2020 O R D E R
For Appellant: Shri J.J. Mehrotra, C.A. and ShriFor Respondent: Shri Ajay Kumar, D.R
Section 143(3)Section 254Section 271CSection 273B
u/s 271-C.”
12. No decision contrary to the above case laws cited on behalf of the assessee has cited before us. Therefore, respectfully following the above decisions, we allow the appeal of the assessee and cancel the penalty levied under section 271C
