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ITAT Quashes Rs. 4.17 Cr Section 271C TDS Penalty as Time-Barred by Limitation
Case Law Details
- Case Name
- ITO Vs Kushal Infra Project Industries India Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Delhi
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ITO Vs Kushal Infra Project Industries India Ltd. (ITAT Delhi)
The Income Tax Appellate Tribunal (ITAT), Delhi, dismissed an appeal filed by the Department of Revenue, upholding the quashing of a penalty levied under of the Income Tax Act, 1961, against Kushal Infra Project Industries India Ltd. The ITAT’s decision was primarily based on the finding that the penalty order, related to the alleged failure to deduct Tax Deducted at Source (TDS), was time-barred under the statutory provisions.
Case History and Penalty Initiation
The case pertained to the Assessment Year (A.Y.) 2010-11. The...
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