High Court Confirms Penalty u/s 272A(2)(k) for Late e-TDS Filing for Assessment Year 2008-09 Despite No Revenue Loss.

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....Penalty u/s 272A(2)(k) - non filing / delayed filing of e-TDS statement - e-TDS statements were submitted on 8.2.2013 and 9.2.2013 for the Assessment Year 2008-09 - it cannot also be urged that no penalty could have been imposed for non-filing of the e-TDS statements in time as it has not resulted in any loss to the revenue - Levy of penalty confirmed - HC....