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Section 272A(2)(k)5 Section 200(3)2 Section 206C(3)2 Deduction2

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)

TDS statement being technical delay and not venial in nature. In order to come to such conclusion the Co-ordinate Bench relied on many decisions of Hon’ble High Court of Punjab and Haryana and Allahabad. The relevant portion at para 24 to 28 is reproduced here-in-below for ready reference : “24. The Hon'ble Punjab & Haryana High Court

M/S ATASHA ASHIRWAD BUILDERS,NAGPUR vs. A.C.I.T (TDS) RANGE 1, NAGPUR

M/S ATASHA ASHIRWAD BUILDERS,NAGPUR vs. A.C.I.T (TDS) RANGE 1, NAGPUR

ASSTT. CIT, CIR- 7, NAGPUR vs. M/S. NEWQUEST CORPORATION LTD., CHANDRAPUR