Senior Citizen NOT Liable to Pay Advance Tax if filing Salary Return but fails to submit Terms of Services : ITAT

Senior Citizen Liable to Pay Advance Tax if filing Salary Return but fails to submit Terms of Services

The assessee is a senior citizen above 60 years of age, has been consistently filing return declaring income earned as Salary income from these concerns, tax has been deducted at source u/s 192 of the Act on the payments made to the assessee and that the Ld. CIT(Appeals) has not brought any material on record to exhibit that the assessee has not earned salary income, we are of the view that the assessee has satisfied conditions of section 207 of the Act and is not liable to pay advance tax. In the result, we hold that ld. CIT(A) has erred in confirming the charging of interest u/s. 234B and section 234C for non-compliance of advance tax provisions.