https://www.taxtmi.com/highlights?id=60165 Penalty levied u/s 271 CA - violation of provisions of section 206C - tax collected at source is deposited, interest levied thereon have also been deposited and form 27BA of the IT Rules certified by Chartered Accountant containing all the details as required in the proviso to section 206C(6A) of the Act have been fulfilled - no justification in the action taken by the Ld. AO of levying penalty u/s 271CA of the Act by treating the assessee in default. - AT en-us Tue, 19 Oct 2021 13:40:35 +0530 Tue, 19 Oct 2021 13:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60165 Penalty levied u/s 271 CA - violation of provisions of section 206C - tax collected at source is deposited, interest levied thereon have also been deposited and form 27BA of the IT Rules certified by Chartered Accountant containing all the details as required in the proviso to section 206C(6A) of the Act have been fulfilled - no justification in the action taken by the Ld. AO of levying penalty u/s 271CA of the Act by treating the assessee in default. - AT Highlights Income Tax Tue, 19 Oct 2021 13:40:35 +0530 https://www.taxtmi.com/highlights?id=60165