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2 results for “TDS”+ Penaltyclear

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Key Topics

Section 271C4Section 2013Section 201(1)3Section 1923Penalty2Addition to Income2

M.D.,BHARAT MOTORS vs. A.C.OF INCOME TAX

The appeal is allowed in the above terms

ITA/132/2006HC Orissa02 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 192Section 201Section 201(1)Section 271CSection 273B

penalty order passed by the Assessing Officer (AO). 4. The Appellant is the Managing Director of Bharat Motors Ltd. and has been deemed to be an Assessee-in-default for non- deduction of tax deducted source (TDS

COMMNR.INCOME TAX vs. PIYUSH KU GUPTA

ITA/123/2005HC Orissa
02 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 194Section 201Section 260ASection 271C

TDS, that taxes due have been paid by the deductee assessee. However, this will not alter the liability to charge interest under Section 201 (1-A) of the Act till the date of payment of taxes by the deductee assessee or the liability for penalty