Penalty u/s 271(1)(c) - Additions based on difference in TDS ...

Case Laws Income Tax

July 18, 2019

Penalty u/s 271(1)(c) - Additions based on difference in TDS statement (Form 26AS) - assessee failed to submit reconciliation between the books of account and Form 26AS before the AO either during assessment proceedings or during the penalty proceeding or even before the first appellate authority and even before at the time of hearing of the instant appeal - penalty upheld

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Penalty u/s 271(1)(c) - Additions based on difference in TDS ...

Case Laws Income Tax

July 18, 2019

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