2017 (1) TMI 1545 - SCH - Income Tax

Non collection of TCS on sale of scrap - addition made u/s.206C(1) - interest charged u/s.206C(7) - HC 2016 (7) TMI 68 - GUJARAT HIGH COURT held that mere minor delay in filing the said declaration would not defeat the very claim AND there was substantial compliance with the requirement of filing the declaration - Held that - The appellant shall take steps for service of notice upon the respondent. Dasti service is also permitted.List all these matters for hearing and disposal on 30th March, 2017. The pleadings shall be completed in this case before the next date of hearing.

Summary

The Supreme Court of India in 2017 (1) TMI 1545 - SC Order, condoned delay, granted leave, and directed the appellant to serve notice upon the respondent. The case is to be heard along with other connected matters on 30th March, 2017, with pleadings to be completed before the next hearing date.