https://www.taxtmi.com/caselaws?id=181417 The appeal against the deletion of penalty under section 271(1)(c) was challenged due to non-deduction of tax at source. The Assessing Officer disallowed expenses, initiated penalty proceedings, and imposed a penalty. The CIT(A) initially deleted the penalty citing a relevant ITAT decision. However, the Tribunal found the assessee failed to deduct TDS as required by law, suppressed income particulars, and upheld the penalty, distinguishing previous cases. The Revenue's appeal was allowed, and the penalty order was upheld. en-us Wed, 07 Mar 2012 00:00:00 +0530 Sat, 16 Apr 2016 14:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181417 The appeal against the deletion of penalty under section 271(1)(c) was challenged due to non-deduction of tax at source. The Assessing Officer disallowed expenses, initiated penalty proceedings, and imposed a penalty. The CIT(A) initially deleted the penalty citing a relevant ITAT decision. However, the Tribunal found the assessee failed to deduct TDS as required by law, suppressed income particulars, and upheld the penalty, distinguishing previous cases. The Revenue's appeal was allowed, and the penalty order was upheld. Case-Laws Income Tax Wed, 07 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181417