ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

Bench: Shri Vijay Pal Rao

TDS return would not attract the adjustment while issuing the intimation u/s 200A of the Income Tax Act. Section 234E of the Act is only a charging provision. This could not be applied until and unless it is expressly provided in the machinery provision. Clause (c), (d) and (f) of section 200A(1) have 3

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX,CPC (TDS) , ALLAHABAD