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TMI Blog2023 (11) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... 6Q which was revised later - as quarterly TDS returns were filed on time, and only the Form was incorrectly filed, the Tribunal remanded the matter back to the Assessing Authority to pass fresh orders - HELD THAT:- It is not in dispute that the petitioner had filed the return on time. However, it was not in the correct Form, and it was revised. Therefore, when the petitioner had filed the return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , interest of Rs. 23,500/- and interest of late payment of Rs. 567/-]. 3. The petitioner, an Armed Forces Veterans Canteen, was served with a notice under Section 201 for not filing the quarterly statement for the second quarter of Financial Year 2017-18 in Form 26Q. In fact, the petitioner had deducted and paid the tax but filed Form 24Q instead of Form 26Q. The said Form 24Q was rejected. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders in the light of the observation made in the Order dated 01.07.2022 passed by the Tribunal (Ext.P4). 4. Learned Counsel for the petitioner submits that on remand, the Assessing Authority, in fact, gave effect to the order of the Tribunal and assessed Nil demand. However, subsequently, vide order in Ext. P6, the Assessing Authority has again levied a late fee of Rs. 47,000/-, interest o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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