LATE JAYESH THAR ,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN, KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

LATE JAYESH THAR,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN, KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

LATE SHRI JAYEESH THAR ,MUMBAI vs. INCOME TAX OFFICER, TDS WARD KALYAN , KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

LATE SHRI JAYESH THAR,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN , KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

SHALIN TANDON (LEGAL HEIR OF LATE SHRI SANDEEP TANDON),MUMBAI vs. JT. CIT -19(2), MUMBAI

In the result, the appeal stands allowed

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.3284/Mum/2018 (िनधा"रणवष" िनधा"रणवष" / Assessment Year: 2007-08) िनधा"रणवष" िनधा"रणवष" Shri Shalin Tandon Jcit-19(2) (Legal Heir Of Late Shri Sandeep Tandon) Mumbai – 400 021 बनाम नाम नाम/ नाम 147, 4Th Floor Vs. Atlanta, Nariman Point Mumbai-400 021. ःथायीलेखासं ःथायीलेखासं./जीआइआरसं ःथायीलेखासं ःथायीलेखासं जीआइआरसं जीआइआरसं./Pan/Gir No. Aaapt-1953-H जीआइआरसं (अपीलाथ"/Appellant) (ू"यथ" / Respondent) :

285B then he shall pay, by way of penalty, a sum of Rs.100/- for every day during which the failure continues. Similarly, as per the provisions of Section 272A(1)(b), if any person refuses to sign any statement made by him in the course of any proceedings under this Act, which an Income Tax Authority may legally require