ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD
In the result, the Appeal No
ITA 217/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14
Bench: Shri Vijay Pal Rao
For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E
TDS return for the AY 2013-14 to 2014-15 is not valid.
4. On the other hand, the ld. DR has submitted that section 234E is an independent charging section and not dependent on the enabling provision of section 200A
