https://www.taxtmi.com/caselaws?id=405655 The Tribunal found that the Assessee was not given a fair opportunity by the Lower Authorities in a case challenging the order passed by the ITO-TDS under section 201(1)/201(1A). The matter was restored to the Assessing Officer for a fresh decision, considering the Assessee's submissions. Consequently, the penalty levied under section 271C for A.Y. 2008-09 was set aside, emphasizing the importance of procedural fairness and compliance with legal requirements in decision-making processes. en-us Wed, 03 Mar 2021 00:00:00 +0530 Thu, 25 Mar 2021 09:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405655 The Tribunal found that the Assessee was not given a fair opportunity by the Lower Authorities in a case challenging the order passed by the ITO-TDS under section 201(1)/201(1A). The matter was restored to the Assessing Officer for a fresh decision, considering the Assessee's submissions. Consequently, the penalty levied under section 271C for A.Y. 2008-09 was set aside, emphasizing the importance of procedural fairness and compliance with legal requirements in decision-making processes. Case-Laws Income Tax Wed, 03 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405655