Follow Us:

Case Law Details

Case Name : Kanta Govind Singh Vs ACIT CPC TDS (ITAT Ahmedabad)
Related Assessment Year : 2020-21
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Kanta Govind Singh Vs ACIT CPC TDS (ITAT Ahmedabad) Assessee, aged 85 years, purchased property from non-residents joint owners. TDS was deducted u/s 195 at lower rates as the sellers obtained lower tax certificates. Sale consideration was paid on 20.06.19 & TDS was also paid on the same day though assessee could have paid the TDS latest by 07.07.2.019. Due to very old age, the assessee on account of human error forgot to file the TDS return (Form 27Q) on or before 31.07.2019. Due to weak health and thereafter on account of outbreak of Covid-19, the assessee got to know that the TDS return...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.

Author Bio

CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

My Published Posts

Reopening Fails on Both Counts: Invalid Sec 148A Notice and Time-Barred Sec 148 Render Assessment Void Coffee Income: Rule 7B Overrides Rule 7 – ITAT Remands for Segregation of Own vs Purchased Produce Duty Drawback Taxable Only on Receipt – ITAT Deletes Addition & U/s 270A Penalty Skill Development = “Education” – ITAT Allows Sec 11 Exemption to Charitable Trust No Penalty for Wrong Claim or Head of Income – ITAT Deletes Section 271(1)(c) Penalty View More Published Posts

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

3 Comments

  1. MAMILLAPALLI NARASIMHA MENON says:

    SIR, GOOD EVENNING. I AM MENON. DIRECTOR OF KALACSPHERE PRIVATE LIMITED. IS IT POSSIBLE TO REDUCE OR WAIVE OFF THE DEMAND U/SEC.234E FOR GOVERNMENT OFFICES. PL INFORM ME POSSIBILITY. THANKING YOU SIR, 9949257068

Leave a Comment

Your email address will not be published. Required fields are marked *

Ads Free tax News and Updates
Search Post by Date
April 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
27282930