Case Law Details
Case Name : Modipon Ltd. Vs. Addl. CIT (TDS) (ITAT Delhi)
Appeal Number : ITA No. 1044/D/2013, 2275-2276/D/2013
Date of Judgement/Order : 26/06/2015
Related Assessment Year : 206-07, 2007-08 & 2008-09
Courts :
All ITAT ITAT Delhi
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Initiation of penalty u/s 272A(2)(k) starts from date of issuance of notice by competent authority
Issue before tribunal:
- Whether penalty u/s 272 A(2) (k) for filing of e-TDS return in Form no. 24Q, 26Q & 27EQ was righty sustained by the CIT (A).
- Whether penalty was barred by limitation and ITO (TDS) rightly initiated penalty u/s 272 A (2) (k).
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