MANISH JAISWAL,GORAKHPUR vs. ADDL. CIT, (TDS), ALLAHABAD

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2016-17 Mr. Manish Jaiswal, Addl.Cit (Tds), Prop. New Manish Medical V. Allahabad-211001, U.P. Agencies Pashupati Market, Gandhi Park, Gorakhpur, U.P. Pan: Akdpj7675D (Appellant) (Respondent)

Section 273B , and if a reasonable cause as is contemplated u/s 273B is shown, then no penalty is leviable. The assessee is an individual. The assessee is proprietor of New Manish Medical Agencies. The assessee is not into business of Real Estate. The assessee has purchased only one property during the year , which was covered by TDS