G. B. BUILDERS, ,AHMEDABAD vs. ACIT-CPC(TDS),, GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Due Date On 24-11-2014, But Inadvertently Committed An Error Therein Of Depositing This Tds Using Pan Of The Seller Instead Of Pan Of The Appellant (As The Buyer)

200A would bein I.T.A No. 626/Ahd/2018 A.Y. 2015-16 Page No. 7 G.B. Builders vs. ACIT-CPC(TDS) nature of clarificatory amendment. Even in absence of such provision, as noted, it was always open for the Revenue to charge the fee in terms of section 234E of the Act. ……. 27. counsel for the petitioner however, referred to the decision