M/S. L.N. KUNJIR,,PUNE vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,,
In the result, appeal of assessee is allowed
ITA 1050/PUN/2016[2011-12]Status: DisposedITAT Pune05 Jun 2018AY 2011-12
Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1050/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 M/S. L.B. Kunjir, 52/1, Swanand Building, Shri Ram Hsg. Society, Chandan Nagar, अऩीऱाथी/Appellant Pune – 411014 …. Pan: Aabfl9816E Vs. The Addl. Commissioner Of Income Tax …. प्रत्यथी / Respondent (Tds) Range, Pune
For Appellant: NoneFor Respondent: Shri Ajay Modi
Section 192Section 198Section 199Section 200Section 272A(2)(k)Section 273B
TDS returns. The question which arises is whether in the above said scenario, can the provisions of section 273B of the Act be applied in order to decide the issue of levy of penalty under section 272A(2)(k) of the Act.
24. The Hon’ble Punjab & Haryana High Court in HMT Ltd., Tractor Division
Vs. CIT (2005) 274
