STATE BANK OF INDIA ,MUMBAI vs. ADDL.CIT-TDS,RANGE2(2), MUMBAI
In the result, the appeal of the assessee is allowed
ITA 5548/MUM/2024[2016-17]Status: DisposedITAT Mumbai04 Feb 2025AY 2016-17
Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhanassessment Year 2016-17
For Appellant: Shri Tanzil R. Padvekar & Shri Prabhanjan B. GujarFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 10(5)Section 192BSection 201Section 201(1)Section 270CSection 271CSection 273BSection 274
condone the delay of 77 days in filing the appeal.
3. Fact in brief is that in this case order u/s 201(1)/201(1A) of the I.T. Act was passed on 22.03.2023 raising total demand of Rs.
95,256/- (TDS default u/s 201(1) + interest u/s 201(1A).
Thereafter, notice u/s 274 r.w.s. 271C