Jagadish Panchal Vs ADIT (TDS) (ITAT Jodhpur)
Case ke facts
Jagadish Panchal ne property bechi thi. TDS nahi kata tha is property sale pe. Baad mein jab seller ne apni income disclose kar di aur Form 26A laga diya, toh penalty lagayi gayi thi.
Mudda (Issue)
Kya agar seller ne income dikhayi aur Form 26A de diya, phir bhi TDS penalty lag sakti hai?
Faisla (Held)
ITAT ne Rs.1.12 lakh ki Section 271C penalty hata di. Bola income disclose ho gayi aur proper document diya toh penalty ki zarurat nahi.
Practical takeaway
Property sale ke baad agar Form 26A ke through income dikh gayi toh TDS penalty se bach sakte hain. Form 26A seller se time pe le lo.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
- Aditya Plastic Vs ITO (ITAT Rajkot)ITAT Rajkot · Section 151, Section 271(1)(b)
- Biophore India Pharmaceuticals Private Limited Vs DCIT (ITAT Hyderabad)ITAT Hyderabad · Section 263, Section 14A
- ITO Vs NSL Nagapatnam Power Ventures Private Limited (ITAT Hyderabad)ITAT Hyderabad · Section 14A
- Sanjay Kalsi Vs Central Circle-04 (ITAT Delhi)ITAT Delhi · Section 271DA
- Sharda Jain Vs PCIT-1 (Chhattisgarh High Court)Chhattisgarh High Court · Section 148A(d), Section 148
- AEON Formulations Pvt. Ltd. Vs ITO (ITAT Chennai)ITAT Chennai
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-15.