Case Law Details
Case Name : The Collector Land Acquisition, Vs Addl. CIT(TDS) (ITAT Chandigarh)
Related Assessment Year : 2007- 08 to 2010- 11
Courts :
All ITAT ITAT Chandigarh
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It is an admitted fact that the amount of tax deducted at source by the assessee (Person Responsible) was paid within the limit under the relevant provisions of the Income Tax Act, 1961. There was only a technical and venial breach to the provisions contained in Rule 31A(2) of the Income Tax Rules, 1962 requiring the assessee to submit quarterly returns statement of Tax Deducted at Source which were required to be filed on due date as per section 200(3) of the I.T. Act. As regards the delay in submitting TDS returns, it was explained by the assessee that due to
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