Income Tax Department has no power to levy late fee and interest in respect of TDS as per intimation u/s 200A of IT Act prior to Amendment: ITAT [Read Order]

By Aparna. M - On October 13, 2023 8:00 am - 2 mins read

Income Tax Department - levy late fee - interest in respect - TDS - intimation - IT Act - Amendment - ITAT - taxscan

The Income Tax Appellate Tribunal (ITAT), Jodhpur bench, held that the Income Tax Department has no power to levy late fee and interest in respect of Tax Deduction at Source (TDS) as per intimation under Section 200A of the Income Tax Act, 1961 prior to the amendment of the law. The assessee, Dinesh Infrastructure Private,…

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