Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2009 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (8) TMI 643 - HC - Income TaxPenalty- assessee is a Department of the Haryana Government. It committed default in issuing tax deducted at source certificates under section 203 of the Act. The Assessing Officer initiated penalty proceedings and levied penalty under section 272A(2)(g) of the Act. The stand of the assessee was that it was under bona fide belief that tax deducted at source certificates were to be issued and submitted with the annual return. The Commissioner (Appeals) accepted the explanation of the assessee and deleted the penalty. it also affirmed by Tribunal. Held that- the basis for imposing penalty was a mere technical violation and having regard to facts and circumstances, the Commissioner (Appeals) as well as Tribunal found the explanation for the technical violation valid. No substantial question of law arose.Dismiss the appeal.
|