2019 (2) TMI 1959

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....r, AM: This appeal by assessee arises out of the order of the CIT(A) -59, Mumbai, dated 04.08.2017 which in turn has arisen out of the order dated 02.02.20116. passed by the CPC(TDS), Ghaziabad u/s.200A of the Act relating to A.Y. 2015-2016 (26QB). 2. The only issue raised by the assessee in the present appeal is against confirming the demand of Rs. 28,000/- by the CIT(A) as raised by the AO by ....

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....ing fee u/s.234E of Rs. 28,000/- vide intimation u/s.200A of the Act dated 02.02.2016. According to the assessee the penalty was not leviable as the assessee has paid the TDS including interest of late payment prior to the date of which the provision of levying late fee penalty was applicable and moreover there is no loss of revenue as all the payments have been made. 4. In the appellate proceedi....

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....Vs. DCIT(TDS), ITA No.442/AGR/2017; viii) Kaur Chand Jain Vs. DCIT CPC(TDS), Gaziabad 75 taxmann.com 114; ix) Maharashtra Cricket Association, Pune Vs. DCIT CPC(TDS), Gaziabad [2016] 74 taxmann.com 6 (Pune- Trib); x) Hindustan Steel Ltd. Vs. State of Orissa 83 ITR 26(SC); and xi) Hindustan Coca Cola Beverages Vs. CIT, Civil appeal No.3765 of 2007(SC). 6. On the other hand, ld. DR relied o....