BMW Industries Ltd. Vs ITO, Ward-1(2) (TDS), Kolkata

Parties Involved

Facts Summary

This appeal was filed by BMW Industries Ltd. against the order of the Commissioner of Income Tax (Appeals), Kolkata, passed on 26.06.2024 under section 250 of the Income Tax Act, 1961 for the Assessment Year 2011-12. The Assessing Officer had passed an order under sections 201(1)/201(1A) of the Act treating the assessee as an assessee in default for non-deduction of TDS for the Financial Year 2010-11. The appellant submitted that they had provided compliance details on 27.03.2018, after the Assessing Officer had passed the order on 26.03.2018. The appellant argued that they had provided substantial evidence before the Commissioner of Income Tax (Appeals) to substantiate their claims.…

Legal Issues

• 1. Whether the appellant should be treated as an assessee in default for non-deduction of TDS.

Judgment Outcome

Decided in favour of Assessee.

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