Default u/s 201 (1) - short deduction of TDS - penalty u/s 271C ...

No Short TDS Deduction Found: Appellant Not Assessee-in-default u/s 201(1); No Penalty u/s 271C.

February 5, 2022

Case Laws Income Tax HC

Default u/s 201 (1) - short deduction of TDS - penalty u/s 271C - Once it has been categorically held by the CIT (A) that there is no short deduction of TDS, the question of categorising the Appellant as Assessee-in-default for the purposes of Section 201 (1) of the IT Act did not arise. There was, therefore, no occasion for imposition of the penalty under Section 271C - HC

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Default u/s 201 (1) - short deduction of TDS - penalty u/s 271C ...

No Short TDS Deduction Found: Appellant Not Assessee-in-default u/s 201(1); No Penalty u/s 271C.

February 5, 2022

Case Laws Income Tax HC

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