In the result, the appeal of assessee is allowed
Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi
194H of the Act and also has an obligation to furnish quarterly statements of TDS in Form No. 26Q within the prescribed due dates. The said details by way of a tabular form is reflected in para 2 of the order of Addl. CIT. We note that the Addl. CIT imposed penalty u/s. 272A