ITAT Quashes Time-Barred Section 271C Penalty on NHAI after Quantum Section Deletion

National Highway Authority of India Vs Addl. CIT (TDS) (ITAT Lucknow)

The case before the Income Tax Appellate Tribunal (ITAT), Lucknow Bench, involved an appeal filed by the National Highway Authority of India (NHAI) against the order of the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), New Delhi, dated 29 May 2023, for the assessment year 2012–13. The dispute centered on a penalty of ₹10,61,318 imposed under Section 271C of the Income-tax Act, 1961, for alleged failure to deduct tax at source (TDS) as required under Chapter XVII-B.

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