BLUE RIVER REALTY PVT. LTD.,AHMEDABAD vs. ACIT, CPC TDS, GHAZIABAD
In the result, both the appeals filed by assessee are dismissed
ITA 36/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad30 Jul 2021AY 2013-14
For Appellant: Shri S.V. Agarwal, A.RFor Respondent: Dr. Shyam Prasad, Sr. D.R
Section 200Section 200ASection 200A(1)Section 234Section 234ESection 3
200A is not a source of substantive power. Substantive power to levy fee can be traced to section 234E of the Act. Further the fee under section 234E of the Act is not in lieu of the penalty of section 271H of the Act. Both are independent levies. Section 271H only provides that such penalty would not be levy
