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Section 234E15 Section 15411 Section 200A10 TDS3 Section 246A2 Limitation/Time-bar2 Rectification u/s 1542

M/S. IQBAL MEMORIAL TRUST ,SRINAGAR vs. INCOME TAX OFFICER ( TDS), SRINAGAR

In the result, the appeal filed by the assessee is allowed

ITA 68/ASR/2023[2013-14]Status: DisposedITAT Amritsar17 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 154Section 200ASection 200A(1)(a)Section 200A(1)(b)Section 234E

TDS “8. statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect of the “fee, if any, shall be computed in accordance with the provisions of section 234E”. There is no dispute that what is impugned in appeal before us is the intimation under section 200A of the Act, as stated

M/S. IQBAL MEMORIAL TRUST ,SRINAGAR vs. INCOME TAX OFFICER ( TDS), SRINAGAR

M/S. IQBAL MEMORIAL TRUST ,SRINAGAR vs. INCOME TAX OFFICER ( TDS), SRINAGAR

RAJOURI DEVELOPMENT AUTHORITY ,RAJOURI vs. INCOME TAX OFFICER ( TDS), JAMMU

RAJOURI DEVELOPMENT AUTHORITY ,RAJOURI vs. INCOME TAX OFFICER ( TDS), JAMMU