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2011 (2) TMI 1234 - KARNATAKA HIGH COURTPenalty under Section 271C - assessee had failed to deduct tax at source under Section 194-I of the Act - before the assessing officer they contended that M/s. Wipro Limited had paid the entire tax. Therefore, it was under the impression that no TDS may be made - revenue contended that the cause shown by the assessee does not constitute sufficient cause so as to waive penalty under Section 273B – Held that:- If really no rent is paid as contended by the assessee and only in the course of audit proceedings, on advice they made and entry and consequently the payee has paid the entire tax probably they can be given the benefit under Section 273B, orders passed by all the authorities are hereby set aside, matter is remanded to the assessing officer to give an opportunity to the assessee to put forth his case in writing or produce documents to substantiate his claim and thereafter to consider his case on merits
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