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2016 (10) TMI 1244

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..... section 271AAA about payment of taxes and interest - payment of tax and interest on raising the demand u/s 156 - Held that:- The assessee made payment of tax and interest in full on getting the demand notice in that case u/s 156 and under these facts, the tribunal held that since no time limit is prescribed for payment of tax and interest, the payment of tax and interest on raising the demand u/s .....

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..... . K. YADAV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER For The Assessee : Shri Prathik, C. A. For The Revenue : Shri AR. V. Sreenivasan, JCIT ORDER PER A . K . GARODIA, A . M . : This is an assessee s appeal directed against the Order of CIT (A) 4 Bangalore dated 04. 03. 2015 for A. Y. 2011 12. 2. The ass .....

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..... find that this is noted by the A. O. in the penalty order that the assessee has filed a letter dated 10. 09. 1013 requesting for time to make payment of taxes and time was granted till 30. 09. 2013 but the assessee did not pay taxes and under these facts, he imposed penalty u/s 271AAA. As per the tribunal order cited before CIT (A) and also before us, the assesssee in that case, the assessee made .....

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