ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD
In the result, the Appeal No
ITA 223/ALLD/2018[2014-15]Status: DisposedITAT Allahabad02 Dec 2020AY 2014-15
Bench: Shri Vijay Pal Rao
For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E
234E which has been challenged by the assessee for want of enabling provision and jurisdiction of the AO. Section 200(3) provides submission of quarterly TDS statement as well as return of TDS as an obligation of the deductor. Section 200A(1