Penalty u/s 272A(2)(k)/274 - delay in submitting quarterly TDS returns - assessee has submitted...

Penalty u/s 272A(2)(k)/274 - delay in submitting quarterly TDS returns - assessee has submitted documentary evidence in support of serious illness of the accountant who was bed ridden and because of this the return in form 26Q has not been filed in time and circumstances was beyond the control of the assessee - sufficient and reasonable cause as per section 273B .....

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