Case Law Details
Case Name : Addl. CIT (TDS) Vs The Principal Officer (ITAT Delhi)
Appeal Number : ITA Nos. 4837 to 4839/Del/2015
Date of Judgement/Order : 23/11/2017
Related Assessment Year : 2011- 12 to 2013- 14
Courts :
All ITAT ITAT Delhi
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Addl. CIT (TDS) Vs The Principal Officer (ITAT Delhi)
Section 273B of the Act provides that in case of a reasonable cause, penalty otherwise exigible, inter alia, u/s 271C of the Act, cannot be imposed. When we advert to the facts of the instant
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