M/S. VTH SOURCE COMPONENTS PRIVATE LIMITED,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (APPEALS-3), BANGALORE
In the result, the appeal by the assessees is treated as allowed for statistical purpose
ITA 2620/BANG/2019[2013-14]Status: DisposedITAT Bangalore03 May 2022AY 2013-14
Bench: Shri N.V Vasudevan & Ms. Padmavathy Sassessment Year : 2013-14
For Appellant: Shri V Sudheendranath, ARFor Respondent: Shri Priyadarshini Mishra, Addl. CIT(DR)
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E
section 200A(1) was substituted by the Finance Act, 2015 w.e.f. 1.6.2015. The assessee contended that AO could levy fee u/s.234E of the Act while processing a return of TDS filed u/s.200(3) of the Act only by virtue of the provisions of Sec.200A(1)(c), (d) & (f) of the Act and those provisions came into force only from
