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ITAT Delhi Orders Re-adjudication for Non-deposition of TDS
Case Law Details
- Case Name
- KMP Expressways Ltd Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 01/06/2023
- Courts
- All ITAT, ITAT Delhi
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KMP Expressways Ltd Vs ACIT (ITAT Delhi)
Introduction: In a recent judgement by the Income Tax Appellate Tribunal (ITAT) Delhi, the case of KMP Expressways Ltd vs ACIT was ordered to be re-adjudicated. The case was centred around KMP Expressways Ltd, the assessee, being treated as an ‘Assessee in default’ under section 201(1) of the Income Tax Act due to non-deposition of Tax Deducted at Source (TDS) in the company’s books of account.
Analysis: The ITAT ruled that the case warranted re-adjudication as there was a discrepancy between the TDS accounted for in the company’...
