28 June 2016
Dear Expert, My Query is whether penalty can be waived prior to 01-06-2015 because as per "Sibia Healthcare Private Limited (Appellant) v/s Dy. Commissioner of Income-tax (TDS)(Respondent)," case law it was declared that relief was given to the appellant. Whether this provision is applicable to Government deductor ?? If am wrong in interpreting in the above case law please help in solving my issue.