STATE BANK OF INDIA,GWALIOR vs. CIT A , GWALIOR
In the result, ITA No.42/Agr/2018 is allowed for statistical
ITA 6/AGR/2018[2013-14]Status: DisposedITAT Agra31 May 2018AY 2013-14
1) of Section 200A was inserted and incorporating Section 234E
of the Act, 1961. He further submitted that prior 01.06.2015,
there was no enabling provision in the Act u/s 200A for raising
demand in respect of levy of fee u/s 234E of the Act. The
provision of Section 234E of the Act is charging provision i.e.
substantive provision which could
