M/S. ARRONE CERAMIC,AT VAGHASIYA, TALUKA WAKANER vs. THE JCIT TDS RANGE, RAJKOT, RAJKOT
In the result, appeal is dismissed
ITA 117/RJT/2021[2016-17]Status: DisposedITAT Rajkot23 Aug 2023AY 2016-17
Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal
For Appellant: Shri R. K. Doshi, A.RFor Respondent: Shri Abhimanyu Singh, Sr. DR
Section 194Section 194ISection 2Section 201Section 201(1)Section 250Section 271C
TDS was deducted under Section 194-IA of the Act. The Assessing Officer initiated penalty proceedings under Section 271C of the Act, during