GULMARG DEVLOPMENT AUTHORITY ,BARAMULA vs. INCOME TAX OFFICER ( TDS), SRINAGAR
Appeals are disposed of in the terms indicated as above
ITA 111/ASR/2023[2019-20]Status: DisposedITAT Amritsar18 Jul 2023AY 2019-20
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Mohd. Iqbal Untoo, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 200ASection 234Section 234E
TDS) adjustment in respect of the statement filed by the assessee with regard to tax deducted at source by levying fee under Section 234E of the Act. However, after if assessee fails to pay the fee for the period of delay, then the assessing authority has all the powers to levy fee while processing the statement under section 200
