In the result, the appeals of the assessees are allowed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
246A(1) of the Act. The second aspect of the issue raised in the set of appeals is charging of fees payable under section 234E of the Act prior to amendment to section 200A(l)(c) of the Act vide Finance Act, 2015 w.e.f. 01.06.2015, while processing the TDS