Set Back to MTS: ITAT Orders Fresh Adjudication on Initiation of Action u/s 154 of Income Tax Act on Basis of Shortfall in TDS under Form 3CD [Read Order]

By Ipsita Das - On August 21, 2023 6:30 am - 2 mins read

MTS - ITAT Orders Fresh Adjudication on Initiation of Action - Income Tax Act - Fresh Adjudication on Initiation of Action - TDS under Form 3CD -Form 3CD - taxscan

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that It is not in dispute that the Assessing Officer proceeded to initiate action under Section 154 of the Income Tax Act, 1961 on the basis of shortfall in TDS (Tax deducted at source) on year end provisions reported in Form 3CD of the assessee…

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