BANK OF BARODA,ANAND vs. THE ACIT, CPC, TDS, GHAZIABAD
In the result, the appeal of the assessee is dismissed
ITA 1608/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad30 May 2022AY 2013-14
For Appellant: NoneFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 200ASection 200A(1)(c)Section 220(2)Section 234E
k) of sub-section (2) of section 272A became redundant and by adding a proviso to the said section, this effect was therefore limited upto 01.07.2012. 17. In essence, section 234E thus prescribed for the first time charging of a fee for every day of default in filing of statement under sub-section (3) of section 200 or any proviso