225 results for “condonation of delay”+ Section 200A(1)clear
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In the result, all nine appeals filed by the assessee for Assessment
Bench: Shri N. V. Vasudevan & Shri Jason P Boaz
1) of Section 200A can be read as having prospective effect and not having retroactive character 01. effect. Resultantly, the demand under Section 200A for computation and intimation for the payn-2ent of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year