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2017 (9) TMI 652 - ITAT HYDERABADShort deduction of TDS - demand u/s 201(1) and interest chargeable u/s 201(1A) - Seeking relief on the ground that No revenue loss to the government - TDS deducted applying the rate u/s 194C instead of Section 194LA - TDS deducted on the original compensation / enhanced compensation paid to the land owners - bona fide error - Held that:- Admittedly the LAO has not deducted appropriate tax at source on the amounts paid to the agriculturists and the only argument advanced before the tax authorities was that there is no revenue loss to the Government and hence the DDO should not be treated as an assessee in default. No further material was brought before us to contradict the findings and conclusions of the Ld CIT (A) with regard to the application of provisions of section 201(1) and 201(1A) of the Act. In fact the case of the assessee is that it was a bona fide error on the part of the LAO. Equity and taxation are strangers and there cannot be any laxity even if it is on account of a bonafide errors. Under these circumstances, the Ld CIT (A) expressed his inability to accord any relief, beyond the relief accorded in the form of recalculation of the penalty as well as the interest payable u/s 201(1) and 201(1A) of the Act. We are therefore of the opinion that the orders passed by the Ld CIT (A) do not call for any interference. Appeals by the asssessee / LAO are dismissed.
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