https://www.taxtmi.com/caselaws?id=342673 The tribunal set aside the penalty order passed under Section 272A(2)(k) of the Income-tax Act, 1961, and directed a denovo determination by the Assessing Officer (A.O.) to examine if there was a reasonable cause for the delay in filing TDS statements. The appeals were allowed for statistical purposes, with the A.O. instructed to re-examine the issue on merits and provide the assessee an opportunity to present evidence. The decision in ITA No. 4659/Mum/2016 for the assessment year 2009-10 was applied to the appeals for the assessment years 2010-11 and 2011-12. en-us Thu, 20 Apr 2017 00:00:00 +0530 Tue, 09 May 2017 20:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342673 The tribunal set aside the penalty order passed under Section 272A(2)(k) of the Income-tax Act, 1961, and directed a denovo determination by the Assessing Officer (A.O.) to examine if there was a reasonable cause for the delay in filing TDS statements. The appeals were allowed for statistical purposes, with the A.O. instructed to re-examine the issue on merits and provide the assessee an opportunity to present evidence. The decision in ITA No. 4659/Mum/2016 for the assessment year 2009-10 was applied to the appeals for the assessment years 2010-11 and 2011-12. Case-Laws Income Tax Thu, 20 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342673