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Section 234E3 Section 200A2 Section 1942

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

c) which came into effect from 1-6-2015. The fact that rectified Statement 26QB was filed on 16-12-2015 would not render enactment in section 200A (introduced w.e.f. 1-6-2015) to apply retrospectively to TDS deposited on 25-11-2014 and cannot be invoked to levy considerable punitive liability of Rs. 74,600. He relied