TDS return filed beyond time cannot be declared as non est in law

Scotts Garments Ltd. Vs ACIT (ITAT Bangalore) The first aspect is as to, whether the TDS return filed under section 200(3) of the Act can be declared as non est. We have already extracted the provisions of section 200(3) of the Act. There is no such power conferred, either under those provisions or under any other provisions of the Act, to declare the return of TDS filed under section 200(3) as non est. As rightly contended by the learned counsel for the Assessee, the Act contains provision for declaring a return of income filed as invalid under sectionection 139(9) of the Act. There is no s...