Commissioner of Income Tax V vs. C Eswar Reddy AND Co.,

The appeals stand dismissed answering all the

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS default for the relevant assessment year to be Rs.1,36,040/- and the Assessing Officer was directed to pass revised order under Section 201 of the Act. Similarly, reckoning the deduction made under Annexure-9 produced in M.A. No. 452 of 2015, the Commissioner restricted the penalty under Section 271C

COMMISSIONER OF INCOME TAX, RAJAHMUNDRY vs. SRI P. VENKATA NANCHARAIAH

The appeal is allowed in the above terms

Bench: C.V.NAGARJUNA REDDY,M.S.K.JAISWAL

TDS, the question of categorising the Appellant as Assessee-in-default for the purposes of Section 201 (1) of the IT Act did not arise. There was, therefore, no occasion for imposition of the penalty under Section 271C

M\S.CHENNAKESAVA VIJAYAWADA vs. THE COMMISSIONER OF INCOME TAX VIJAYAWAD

The Appeal is dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

TDS, that taxes due have been paid by the assessee. It further says that this will not alter the liability to charge interest under Section 201(1A) of the Act till the date of payment of taxes by the assessee or the liability for penalty under Section 271C

The Commissioner of Income Tax-I, vs. Aditya Music (India) Pvt.Ltd.,

TDS Circle, Patna, by his order dated 19.01.2011 under Section 201(1)/201(1A) of the Act held that the deduction ought to have been made by the assessee under Section 194I of the Act and accordingly directed further amounts of Rs.5,04,86,721/- to be deposited by the assessee including the amount of interest on short deduction

Commissioner of Income Tax, Guntur. vs. Agricultural Market Committee, Parchuru

TDS Circle, Patna, by his order dated 19.01.2011 under Section 201(1)/201(1A) of the Act held that the deduction ought to have been made by the assessee under Section 194I of the Act and accordingly directed further amounts of Rs.5,04,86,721/- to be deposited by the assessee including the amount of interest on short deduction