https://www.taxtmi.com/caselaws?id=777752 ITAT (Jaipur) restored the appeal to the file of the ld. CIT(A) for fresh adjudication of whether interest and penalty under section 201(1A) on late deposit of TDS for Q3 AY 2021-22 were properly levied where the bank allegedly delayed deposit despite timely submission of the TDS cheque by the assessee. The restoration is subject to costs of Rs. 1,000. en-us Mon, 01 Sep 2025 00:00:00 +0530 Thu, 04 Sep 2025 08:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777752 ITAT (Jaipur) restored the appeal to the file of the ld. CIT(A) for fresh adjudication of whether interest and penalty under section 201(1A) on late deposit of TDS for Q3 AY 2021-22 were properly levied where the bank allegedly delayed deposit despite timely submission of the TDS cheque by the assessee. The restoration is subject to costs of Rs. 1,000. Case-Laws Income Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777752