https://www.taxtmi.com/caselaws?id=377605 The appeal in ITA No. 6002/Mum/2017 was dismissed due to a delay of 2119 days in filing. However, the appeal in ITA No. 6001/Mum/2017 was allowed for statistical purposes, with the penalty issue remanded to the AO for fresh adjudication. The penalty imposed under Section 271(1)(c) for non-deduction of TDS was set aside, and the case was directed back to the AO for re-examination based on the explanations provided by the assessee. en-us Wed, 27 Mar 2019 00:00:00 +0530 Mon, 01 Apr 2019 09:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377605 The appeal in ITA No. 6002/Mum/2017 was dismissed due to a delay of 2119 days in filing. However, the appeal in ITA No. 6001/Mum/2017 was allowed for statistical purposes, with the penalty issue remanded to the AO for fresh adjudication. The penalty imposed under Section 271(1)(c) for non-deduction of TDS was set aside, and the case was directed back to the AO for re-examination based on the explanations provided by the assessee. Case-Laws Income Tax Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377605