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2016 (6) TMI 1384 - ITAT CHANDIGARHPenalty u/s 271CA - non deduction of TCS - HELD THAT:- As decided in case of ITO (TDS) Vs Om Parkash Gupta (HUF) [2016 (6) TMI 938 - ITAT CHANDIGARH]. Since, there is no demand arises against the assessee and all taxes have been paid and no loss to revenue have been caused, therefore, it is not a fit case for levy of penalty against the assessee.
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