ALI FAZAL Vs. Income Tax Officer TDS Ward

Parties Involved

Facts Summary

The Assessing Officer passed an order under sections 201(1) and 201(1A) of the Income Tax Act, 1961 on 29.11.2024, treating the assessee as an assessee in default for alleged non-deduction of tax at source on certain payments made during the relevant previous year. The Assessing Officer raised a demand for tax payable, interest, and fee totaling Rs. 4,27,851/-. The Assessing Officer observed that the assessee failed to deduct tax at source on aggregate payments of Rs. 15,96,467/- and had not filed the prescribed TDS statements, thereby attracting fee under section 234E of the Act. Aggrieved, the assessee carried the matter in appeal before the learned CIT(A), who dismissed the appeal ex parte, confirming the entire demand.…

Legal Issues

• 1. Whether the learned Addl./Joint CIT-A erred in confirming the demand by AO of Rs. 1,59,646/- under section 201(1) of the Income Tax Act, 1961.
• 2. Whether the learned Addl./Joint CIT-A erred in confirming the demand by AO of Rs. 1,08,559/- under section 201(1A) of the Income Tax Act, 1961.
• 3. Whether the learned Addl./Joint CIT-A erred in confirming the demand by AO of Rs. 1,59,646/- under section 234E of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

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