Rectification u/s 154 - non deduction of TDS u/s 194I - The ...

Tribunal Rules Assessing Officer's TDS Rectification Unsustainable; Rejects Further Liability Claims as Legally Flawed.

March 13, 2024

Case Laws Income Tax AT

Rectification u/s 154 - non deduction of TDS u/s 194I - The Tribunal examined the rectification proceedings and found that the Assessing Officer's actions were not sustainable in law. Despite previous rectifications in favor of the assessee, the AO pursued further rectification, incorrectly asserting TDS liabilities. The Tribunal held that such rectification, involving detailed inquiries, was not permissible under legal precedent. Therefore, the lower authorities erred in treating the assessee as the assessee-in-default under section 201, and the rectification was deemed not sustainable.

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Rectification u/s 154 - non deduction of TDS u/s 194I - The ...

Tribunal Rules Assessing Officer's TDS Rectification Unsustainable; Rejects Further Liability Claims as Legally Flawed.

March 13, 2024

Case Laws Income Tax AT

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