This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
TDS not payable for mere mismatch in data due to Technical Flaws
Case Law Details
- Case Name
- DCIT Vs Bhilai Steel Plant (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007- 08
- Courts
- All ITAT, ITAT Raipur
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
It is seen that the order u/s 201(1) and 201(1A) is merely system generated. The appellant is a Government company. I am of the considered opinion that the appellant cannot be saddled with the financial liability merely due to mismatch in data furnished by the appellant by way of Quarterly TDS Return/Statement on one hand and that furnished by the bank or for that matter due to mismatch on processing of data by the computerized system in place. It is not the case of the A.O that the challan particulars mentioned in the TDS Return for the Quarter were actually not paid by the ...
