EISWAR EAXPORTS,,VISAKHAPATNAM vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-6,, VISAKHAPATNAM
In the result, appeal filed by the assessee is dismissed
ITA 462/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam07 Aug 2019AY 2013-14
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Eswar Exports, Vs. Addl. Cit, Range-6, D.No. 23-14-13, Chinnamvari Visakhapatnam. Street, Visakhapatnam. Tan No. Vpne00441A (Appellant) (Respondent)
For Appellant: Shri Samuel Nagadesi – CAFor Respondent: Shri D.K. Sonawal – Sr.DR
Section 194CSection 201(1)Section 271C
TDS) not accepted the explanation given by the assessee and levied penalty under section 271C by following the judgment of the Hon'ble Kerala High Court in the case of US Technologies International P. Ltd., (supra). On appeal, ld. CIT(A) confirmed the order passed by the Assessing Officer by following the decision of the Hon'ble Kerala High Court
