NISAR MEHBOOB ALAM KHAN,,AURANGABAD vs. JOINT COMMISSIONER OF INCOME-TAX,,
In the result, the appeal of assessee is allowed
ITA 2026/PUN/2016[2011-12]Status: DisposedITAT Pune16 Oct 2018AY 2011-12
Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.2026/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Nisar Mehboob Alam Khan N K Construction, Plot No.22, Motiwala Nagar, Opp. Mgm Hospital, अऩीऱाथी/Appellant Aurangabad …. Pan: Akgpk5798P Vs. The Jt. Commissioner Of Income-Tax, …. प्रत्यथी / Respondent Tds Range, Nashik
For Appellant: NoneFor Respondent: Ms Sabana Parveen
Section 200(3)Section 272A(2)(k)Section 273B
delay in filing
TDS returns late but the taxes were paid along with interest upto date; in such circumstances, applicability of provisions of section 273B of the Act. We find merit in the plea of assessee, wherein under section 273B of the Act, if the assessee established its case of reasonable cause, which had resulted in failure of assessee
