M/S COBRA KCL JV,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. OF INCOME TAX, TDS- CIRCLE,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2011-12

TDS deducted in the previous year relevant to A.Y. 2011-12. The delay was between 7 to 20 days. Accordingly, 1 A.Y. 2011-12 the Assessing Officer has sent an intimation to the Revenue Authorities through proper channel and requested for initiation of penalty proceedings under Section 221

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed