BHARAT NARSHIBHAI PATEL,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-2(3),, RAJKOT-GUJARAT
In the result, the appeal of the Assessee is allowed for statistical purposes
ITA 516/RJT/2015[2010-11]Status: DisposedITAT Rajkot02 Jun 2020AY 2010-11
Bench: Us.
For Appellant: Written SubmissionFor Respondent: Shri Suhas Mistry, Sr. D.R
Section 143(3)Section 194ASection 271CSection 40Section 40(8)
TDS an amount paid to deductee and, in turn, deductee also hasn’t offered to tax income embedded in such amount
The penalty for tax withholding lapse per se is separately provided under section 271C and, therefore, section 40(a)(i) isn’t attracted to the same. Hence, an assessee could not be penalized under section 40(a)(ia) when
