Demand raised u/s 200A - inadvertent mistake in mentioning wrong ...

Assessee's TAN error leads to demand u/s 200A; appeal succeeds as CIT reverses decision.

January 21, 2023

Case Laws Income Tax AT

Demand raised u/s 200A - inadvertent mistake in mentioning wrong TAN - While depositing the TDS deducted, the assessee has wrongly mentioned the TAN allotted for Delhi office instead of Bina Madhya Pradesh Office. This fact was also brought to the notice of the Department immediately but the defect could not be cured in the absence of any provision for such type of rectification. - CIT(A) has taken a just and fair decision and reversed the demand u/s 200A - AT

View Source

← Previous Next →

Demand raised u/s 200A - inadvertent mistake in mentioning wrong ...

Assessee's TAN error leads to demand u/s 200A; appeal succeeds as CIT reverses decision.

January 21, 2023

Case Laws Income Tax AT

You may also like:

The case involved a dispute over short collection of TDS due to lower TDS certificates with different TANs issued by deductees. The Central Processing Centre (CPC)...

Addition u/s 40A(2)(b) - purchase of the lands from the Directors at excessive rate - These decisions are all commercial decisions, which have to be taken by the...

The High Court considered the maintainability of a writ petition seeking a writ of prohibition despite the petitioner not challenging the allegedly erroneous orders. The...

Validity of order passed by the Income Tax Settlement Commission [ITSC] u/s 245D(4) - proof of procedural error committed by the ITSC or any error with regard to the...

Levy of Penalty u/s 129(3) of the Central Goods and Service Tax Act, 2017 - Errors in e-way bills - The Court emphasized that minor typographical errors in e-way bills,...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

Imposition of penalty u/s 112(a) of Customs Act, 1962 - import of LED battern fixture, LED panel light, LED flood light etc. - prohibited goods or not - the BIS number...

Amend notification No 27/2011-Customs to reduce the export duty on EI tanned leather and Hides, skins and leathers, tanned and untanned, all sorts.

Validity of policy decision - Imposing prohibition on export of Shark fins of all species of Shark - The rationality of the decision cannot be adjudged on a proof of...

Exemption from duty of customs - import of Lithium Ion Cell (Captive Consumption - For LED) - Emergency LED Light is fundamentally a type of LED light, albeit a...

Validity of Assessment order - demand of GST - The petitioner asserts that an error was committed by entering the same invoice number in multiple e-way bills - The High...

Protective demand - Remission of duty under Rule 21 of the Central Excise Rules - Any decision on the protective demand Show Cause Notice dated 06.11.2012 issued to the...

Misdeclaration of goods - clearance of “CR Engine with spares and accessories” - bonafide error or not - EPCG Scheme - error is not bonafide, demand confirmed with penalty.

The ITAT Delhi held that interest levied u/s 220(2) on non-payment of FBT demand, adjusted against a refund due, was not justified as no intimation or notice of demand...

Validity of demand of GST - For assessment year 2017-2018 - Notice in Form ASMT-10 issued for discrepancies found in returns - proceedings initiated pursuant to notice...

Quick Updates: