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)

273B inter alia provides that penalty under section 271C cannot be imposed in case the person concerned can demonstrate that there was a reasonable cause for his failure referred to in section 271C. in other words, in case the assessee can show reasonable cause for his failure for non- deduction or short-deduction of taxes, penalty under section