Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 200A of the Act as the enabling provision was not present. In the present case, TDS Quarterly statements were filed after 01/06/2015. Thus, the AO was correct in levy of fee u/s 200A of the I T Act. Accordingly, I do not find any reason to interfere with the intimations issued by CPC (TDS). Therefore, all the grounds