In the result, the Appeal No
Bench: Shri Vijay Pal Rao
c) to Sec 200A w.e.f. 01.06.2015 and the Assessing Officer has acted beyond themandate of Income Tax Act on this point. 2. Because the Ld. Commissioner of Income Tax (Appeals) has erred in law and onfacts to confirm the addition made by the Assessing Officer by relying on decisionof a Gujarat High Court ( i.e. other than the jurisdictional High Court