SH. SAURABH KAUSHIK,PANCHKULA vs. ITO, WARD 2(1), CHANDIGARH
In the result, the appeal of the assessee is dismissed
ITA 312/CHANDI/2023[2020-21]Status: DisposedITAT Chandigarh28 Aug 2024AY 2020-21
Bench: The Disposal Of The Same.
For Appellant: Shri Parikshit Aggarwal., CA and Ms. Shruti Khandelwal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 194ISection 195Section 200(3)Section 200ASection 234E
TDS statement as prescribed in sec. 200 of the Act.
Therefore, as mandated by the statute u/s 234E r.w.s. 200A of the Act, the AO has correctly charged the default and the consequential levy of late filing fees under section 234E of the Act.
7.2
Section 200A(1
