CICILIA PINTO,MANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, GHAZIABAD
In the result, the appeals filed by the assessee are dismissed
ITA 621/BANG/2021[2013-14]Status: DisposedITAT Bangalore13 May 2022AY 2013-14
Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14
For Appellant: Smt. Vanaja, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 156Section 200Section 200ASection 201Section 206CSection 234ESection 234E(3)Section 243E(3)Section 250Section 3
7. The provision of section 200A(1)(c), (d) and (f) provides for imposing penalty U/s243E,,vide processing and sending intimation under that section. However, 200A(1)(c).; (d) and (f)have come into force only with effect from 1-6-2015 and hence, there was no authority or competence or jurisdiction on the part of the concerned Officer