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2017 (9) TMI 319 - HC - Income TaxPenalty u/s 271C - non deduction of tds - assessee admitted the liability and paid the tax with interest - Held that:- After the survey was conducted, the Assessee voluntarily filed revised its computation of tax and interest on 13th January 1999 without raising any dispute and without waiting for any demand or penalty notice. The ITAT held that in view of the decisions of this Court in Azadi Bachao Andolan (2001 (3) TMI 23 - DELHI High Court) in which the penalty under Section 271C had been deleted in similar circumstances, there was no legal infirmity in the order of the CIT (A). Non-deduction of tax from the salaries paid to expatriate employees outside India - non compliance u/s 192 - no intention of concealing any income or TDS - penalty was leviable under Section 271C - reasonable cause for the failure to deduct TDS - Held that:-Thus as the Respondent-Assessee had discharged the burden of showing reasonable cause for the failure to deduct TDS, the Court is not persuaded to entertain the present appeals. The question that has been framed does not require to be answered for the simple reason that the decision of this Court cannot possibly be contrary to what has been held by the Supreme Court on merits on the question of the liability of the Assessee to pay penalty under Section 271C of the Act.The Court declines to answer the question framed.- The appeals are dismissed
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