RAJ KISHORE PRASAD,AHMEDABAD vs. INCOME TAX OFFICER, WARD - 3, VALSAD
In the result, appeal filed by the assessee is allowed
ITA 146/SRT/2023[2012-13]Status: DisposedITAT Surat04 Sept 2023AY 2012-13
Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.146/Srt/2023 Assessment Year: (2012-13) (Virtual Hearing) Raj Kishore Prasad, Vs. The Ito, 201, 2Nd Floor, Devashish Complex, Ward-3, Nr. Regenta Central Antarim Hotel, Valsad Off Cg Road, Ahmedabad "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aitpp0535A (Assessee) (Respondent)
Section 10(5)Section 144Section 147Section 271(1)(c)
TDS Valsad on 13th Jan, 2015 treating the assessee in default for non- deduction of tax from the payment made for LTC/LFC on visiting abroad.
During the course of penalty proceedings the joint CIT has stated that assessee has failed to furnish any satisfactory reason/explanation for not deducting tax, therefore, he has levied penalty of Rs.1,70,220/- u/s. 271C
