deduct or pay or ensure payment of, as aforesaid. [ Similar to Section 271C from The Income Tax Act, 1961 - Also Refer
whether such an assessee is liable to pay
penalty under Section 271C of the Act, 1961?
7.2 The question which is also posed ... scope of the words
"fails to deduct" occurring in Section 271C(1)(a) and whether
an assessee who caused delay in remittance
relating to levy of penalty under section 272A(2)(g)
and section 271C of the Income Tax Act, 1961 ("the Act" for short ... 2017
pertains to the issue of levy of penalty under section 271C of the Act
ITA No.2678 to 2681/Ahd/2017 (4 Appeals
relating to levy of penalty under section 272A(2)(g)
and section 271C of the Income Tax Act, 1961 ("the Act" for short ... 2017
pertains to the issue of levy of penalty under section 271C of the Act
ITA No.2678 to 2681/Ahd/2017 (4 Appeals
justified in sustaining the penalty of Rs.
1462179/- levied U/s 271C by the Addl. CIT(TDS) Kanpur vide order
dated 14/09/2021 bearing ... appreciate the claim of the appellant that the
provisions of section 271C are not attracted in the instant case of the
appellant.
7) That
issue of Notice Dtd. 28.02.2018
and the order passed u/s 271C Dtd. 01.05.2018 are barred by limitation. In
case where no specific limitation period ... baseless and uncalled
for. As such, the order passed U/s 271C imposing penalty and confirmed
issue of Notice Dtd. 28.02.2018
and the order passed u/s 271C Dtd. 01.05.2018 are barred by limitation. In
case where no specific limitation period ... baseless and uncalled
for. As such, the order passed U/s 271C imposing penalty and confirmed
issue of Notice Dtd. 28.02.2018
and the order passed u/s 271C Dtd. 01.05.2018 are barred by limitation. In
case where no specific limitation period ... baseless and uncalled
for. As such, the order passed U/s 271C imposing penalty and confirmed
erred in levying penalty of Rs. 48,600/- under section 271C of the Act.
ii. On the facts ... confirming penalty
order passed by the Ld. AO imposing penalty under section 271C of the
Act.
iii. On the facts
order passed u/s 250 r. w. s 271C of the Act dated
10/06/2024 dismissing the appeal filed by the Appellant and
confirming ... Additional Commissioner of
Income Tax (TDS) dated 19-09-2023 U/s 271C of the Act is bad
in law and void ab initio, since