M/S ATASHA ASHIRWAD BUILDERS,NAGPUR vs. A.C.I.T (TDS) RANGE 1, NAGPUR
In the result, the appeal of assessee is allowed
ITA 480/NAG/2016[2009-10]Status: DisposedITAT Nagpur03 Aug 2023AY 2009-10
Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi
For Appellant: Shri Kapil HiraniFor Respondent: Shri Amol Khairnar
Section 194CSection 200(3)Section 206C(3)Section 272A(2)(k)
194I, 194J,
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