subject to payment of
interest and penalties under Sections 201(1A) and 271C of the IT
Act.
10. The relevant Assessment Year ... proceedings were directed to be initiated against all
the Assessees under Section 271C of the IT Act. The Assessees
proceeded to file their respective appeals
Range, Panaji [for short "AO"] passed u/s 271C of the Act, for six
assessment years [for short ... solitary grievance under these litigations is liability u/s 271C for
a default in deducting tax at Source [for short
appeal before it against penalty order dated 17.01.2018
passed u/s 271C of the Income Tax Act, 1961 (hereinafter referred ... payment of External Development Charges (EDC)
and accordingly penalty u/s 271C was initiated. In response, the assessee
filed stating that provisions of section 194C
Assessment Year 2016-17 in sustaining the penalty levied under
section 271C of the Income Tax Act, 1961 (the Act).
2. The assessee ... justifying the penalty
of Rs.2,01,960/- under section 271C is bad in law;
3. That appellant craves to add, alter or amend
Vijaya Hospitality and Resorts Limited.
has been imposed u/s 271C of the I.T.Act amounting to
Rs.9,12,060.
4. The brief ... issued notice show causing
the assessee why the penalty u/s 271C of the I.T.Act should
not be imposed. The assessee in reply
before it against the order dated 24/01/2018
passed u/s 271C of the Income Tax Act, 1961 (hereinafter referred ... payment of External Development Charges (EDC) and
accordingly penalty u/s 271C was initiated. In response, the assessee filed
stating that provisions of section 194C
before it against the order dated 12/01/2018 passed u/s 271C of the
Income Tax Act, 1961 (hereinafter referred ... payment of External Development Charges (EDC) and
accordingly penalty u/s 271C was initiated. In response, the assessee filed
stating that provisions of section 194C
sustaining the penalty levied
under section 271C of the Income Tax Act, 1961 (the Act).
2. The assessee in its appeals raised the following common ... outset, submits that the
issue as to whether penalty under section 271C of the Act is leviable for
non-deduction of tax on payments made
assessment year
2017-18 in sustaining the penalty levied under section 271C of the Income
Tax Act, 1961 (the Act).
2. The assessee ... outset, submits that the
issue as to whether penalty under section 271C of the Act is leviable for
non-deduction of tax on payments made
show cause notice asking
the assessee as to why penalty u/s 271C r.w.s 274(1) of the Act
should not be imposed ... taxes does not appear to be the default contemplated
under section 271C of the Act. The appellant was
prevented by a reasonable cause to withhold
