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1 - 10 of 19 (0.74 seconds)Section 194J in The Income Tax Act, 1961 [Entire Act]
Section 194C in The Income Tax Act, 1961 [Entire Act]
Section 273B in The Income Tax Act, 1961 [Entire Act]
The Commissioner Of Income Tax-Xvii ... vs Cadbury India Limited, Northern Region ... on 28 March, 2011
26. Following the same ratio laid down by the Hon'ble Delhi High Court, we
hold that in case of payments on which the assessee had deducted the tax at
source under section194C of the Act and merely because the debate was
whether the provisions of section 194J are attracted or not and even if the
stand of the Assessing Officer was such, does not make the assessee
exigible to levy of penalty under section 271C of the Act and hence the same
is deleted.
The Income Tax Act, 1961
Section 43 in The Income Tax Act, 1961 [Entire Act]
Section 52 in The Income Tax Act, 1961 [Entire Act]
Union Of India & Ors vs M/S. Dharamendra Textile Processors ... on 29 September, 2008
5. The assessee was also issued show cause notice under section 271C
of the Act. In response to the said notice the assessee pleaded that the short
deduction/non deduction under various heads was suo motu acknowledged
by them so it does not attract the penal provisions. The Additional CIT, TDS,
Pune observed that the defaults were noted only during the survey action
which was conducted at the premises of the assessee and during post survey
proceedings. The suo motu compliance by the assessee was held to be not
correct. The plea of the assessee that the default occurred due to oversight
and was a bonafide mistake was also not accepted by the Additional CIT.
Relying on the ratio laid down by the Hon'ble Supreme Court in Union of India
and others Vs. Dharmendra Textile Processors and others (2008) 306 ITR
277 (SC), the Additional CIT held that it was difficult to accept the plea that
error was bonafide. In the absence of the assessee justifying any reasonable
cause for non deduction of tax at source, the assessee was held to be at
default to deduct tax at source and penalty under section 271C of the Act was
levied at Rs.8,81,818/-.