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
1) of the Act before delivery of the statement under Section 200(3) of the Act. If the assessee fails to pay the fee for the periods of delay, then the assessing authority has all the powers to levy fee while processing the statement under Section 200A of the Act by making adjustment after 01.06.2015."
5.5
Similarly, Hon’ble ITAT