Case Law Details
Case Name : Dhillon And Simran Liver Vs ITO (ITAT Amritsar)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Amritsar
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Dhillon And Simran Liver Vs ITO (ITAT Amritsar)
The dispute emerged when the Assessing Officer refused to address the assessee’s demand created towards the fee under Section 234E. According to the assessee, the AO (TDS-CPC) didn’t take into account the fact that the demand created was Rs. 44,840/-, significantly more than the payable amount of Rs. 8,968/-.
In an interesting turn of events, the ITAT found that the issue related to the belated filing of TDS returns and subsequent
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