G. B. BUILDERS, ,AHMEDABAD vs. ACIT-CPC(TDS),, GHAZIABAD
In the result, appeal of the assessee is allowed
ITA 626/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad25 Apr 2022AY 2015-16
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)
For Appellant: Shri Hirak Shah, A.RFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 194Section 194ISection 200Section 200ASection 234E
section 200A for computation of fee. The assessee is not disputing that at the time of filing of revised Form
26QB on 16-12-2015, s. 234E of the Act (which came into effect from 01-
06-2015) was in force and in effect. The issue for consideration is when the assessee had initially deposited