Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
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Penalty u/s 271C - non-remittance of TDS deducted to the Government account - assessee has not given any satisfactory explanation either before the AO nor before the CIT(A) and even not before ITAT - penalty provisions u/s 271C are applicable not only failure to deduct tax but also failure to remit the tax deducted to the Government account - penalty upheld
Penalty u/s 271C - non-remittance of TDS deducted to the Government account - assessee has not given any satisfactory explanation either before the AO nor before the CIT(A) and even not before ITAT - penalty provisions u/s 271C are applicable not only failure to deduct tax but also failure to remit the tax deducted to the Government account - penalty upheld
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