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Income Tax - Highlights / Catch Notes

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Demand raised u/s 200A - inadvertent mistake in mentioning wrong ...

Income Tax

January 21, 2023

Demand raised u/s 200A - inadvertent mistake in mentioning wrong TAN - While depositing the TDS deducted, the assessee has wrongly mentioned the TAN allotted for Delhi office instead of Bina Madhya Pradesh Office. This fact was also brought to the notice of the Department immediately but the defect could not be cured in the absence of any provision for such type of rectification. - CIT(A) has taken a just and fair decision and reversed the demand u/s 200A - AT

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