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Interest payable on late TDS payment for delay due to Cheque clearing / Govt holiday
Case Law Details
- Case Name
- G.M., Mprrda, PIU Vs Income-tax Officer (TDS) (ITAT Agra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- ITAT Agra
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ITAT AGRA BENCH
G.M., Mprrda, PIU V/s. Income-tax Officer (TDS),
IT Appeal NOs. 370 & 371 (Agra) of 2011
Assessment Year 2008-09
Date of Pronouncement – 08.06.2012
ORDER
Bhavnesh Saini, Judicial Member – Both the appeals by the above assessees are directed against different orders of the ld. CIT(A), Gwalior dated 22.07.2011 for the assessment year 2008-09, challenging the demand of interest u/s. 201(1A) of the IT Act amounting to Rs. 69,810/- and Rs. 42,258/- respectively.
2. Both the assessees challenged the order of the AO passed u/s. 201(1A) of the IT Act bef...
