https://www.taxtmi.com/caselaws?id=342839 The Tribunal upheld the CIT(A)'s decision to delete the demand raised under sections 201(1) and 201(1A) of the IT Act for short deduction/non-deposit and late deposit of tax, respectively. The CIT(A) and Tribunal considered the demands as system-generated errors, relying on CBDT Instruction No.5/2013. The appellant, a Government company, had deposited all taxes into the government account, absolving them of liability. The Tribunal emphasized the need for due verification in cases of TDS mismatches, following the instruction, and dismissed the Revenue's appeal based on the system-related issues and procedural compliance. en-us Thu, 04 May 2017 00:00:00 +0530 Sat, 13 May 2017 08:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342839 The Tribunal upheld the CIT(A)'s decision to delete the demand raised under sections 201(1) and 201(1A) of the IT Act for short deduction/non-deposit and late deposit of tax, respectively. The CIT(A) and Tribunal considered the demands as system-generated errors, relying on CBDT Instruction No.5/2013. The appellant, a Government company, had deposited all taxes into the government account, absolving them of liability. The Tribunal emphasized the need for due verification in cases of TDS mismatches, following the instruction, and dismissed the Revenue's appeal based on the system-related issues and procedural compliance. Case-Laws Income Tax Thu, 04 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342839