HC directed revenue to not to pass penalty order during pendency of 'Uber' appeal against TDS demand

IT : Where on account of assessee's failure to deduct tax at source, AO raised demand under section 201 and during pendency of appellate proceedings, he initiated penalty proceedings under section 271C, revenue was to be directed that so long as appeal was pending before Tribunal, revenue authorities should be restrained from passing any order imposing penalty on assessee under sections 271C and 206AA

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