which in turn arise from the
order dated 27.01.2022 passed under section 271C of the Income Tax Act, by
the Addl. CIT, Range-TDS, Udaipur ... Appeals),
NFAC, Delhi erred in confirming the penalty u/s 271C , on the finding of Addl. CIT
I.T.A. No.194/Jodh/2023
assessment year 2015-16 in sustaining the penalty
levied under Section 271C of the Income-Tax Act,1961 for non-
deduction ... decisions relied on. In the case of the assessee, penalty under
Section 271C of the Act was levied for non-deduction of TDS under
Section
called upon to pay penalties by virtue of sections 221 and
271C of the Act. Pursuant to the interim orders that were made on
these ... legal position of penalty be it
either under section 221 or 271C not being an inevitable corollary
in case of default. This position is made
case, the Ld.
ITAT has erred in deleting the penalty u/s 271C of the Income ... ITAT has erred in not considering that the penalty
order u/S 271C was passed after giving sufficient opportunity of
hearing to the assessee, including
Assessing Officer ('Ld. AO') erred in issuing order under section 271C of the
Act dated August 08, 2022, without quoting a valid authenticated ... order passed by the Ld. AO for levy of penalty under
section 271C of the Act for non-deduction of tax at source
Assessing Officer ('Ld. AO') erred in issuing order under section 271C of the
Act dated August 08, 2022, without quoting a valid authenticated ... order passed by the Ld. AO for levy of penalty under
section 271C of the Act for non-deduction of tax at source
short) against the penalty
order u/s 271C of the Income Tax Act, 1961 (hereinafter referred
ITA No.6597/Del/2017 ... justified in holding that the penalty levied u/s
271C of the Act is barred by limitation in the facts and
circumstances of the instant
appeal before it
against the order dated 15.03.2021 passed u/s 271C of the Income Tax Act,
1961 (hereinafter referred ... Thus, after
issuing a show-cause notice u/s 271C of the Act, the penalty order was passed
which was challenged before
appeal before it against the order
dated 26.02.2018 passed u/s 271C of the Income Tax Act, 1961 (hereinafter
referred ... comes up that the penalty order has been
passed u/s 271C of the Act as a total short deduction
Coming to the assessee's identical sole substantive ground challenging section
271C penalties herein ... JCIT(TDS) issued da ar notice u/s.274 r.w.s 271C of the Act on 20.12.2012
posting the case for hearing
