[aaykarbhavan] Penalty for TDS default deleted as order was passed after 6 months of initiation of action imposing penalty

 

Penalty for TDS default deleted as order was passed after 6 months of initiation of action imposing penalty

November 7, 2014[2014] 49 taxmann.com 297 (Jaipur - Trib.)/[2014] 65 SOT 166 (Jaipur - Trib.)(URO)/[2014] 161 TTJ 11 (Jaipur - Trib.)(UO)

IT : Penalty order passed under section 271C beyond period of 6 months from date of reference for imposition of penalty would be barred by limitation and liable to be set aside

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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