2015 (4) TMI 1308

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..... technical knowledge, lack of interest infrastructure support at Ghazipur - It is the prayer of the assessee this is the first time default and seeks lenient approach and delayed the penalty levied by the AO and confirmed by the Ld. CIT(A) - HELD THAT:- On hearing, the Ld. DR for the revenue, we find that there is no dispute on the facts that it is the first time default and, otherwise the assessee .....

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..... 3. The issue raised in all these appeals relate to levy of penalty u/s 272A(2)(k) of the Act. 2. This is the case where assessee deducted income tax paid to contractors and the TDS so collected deposited in the account of Central Government in time. The default of the assessee is the late filing of quarterly returns electronically and the same is due to ignorance of technical knowledge, lack of .....

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