HP AGRO INDUSTRIES CORP. LTD.,PARWANOO vs. ACIT, CPC (TDS), VAISHALI
In the result, the appeal of the assessee is allowed
ITA 1072/CHANDI/2018[2015-16]Status: DisposedITAT Chandigarh05 Jul 2021AY 2015-16
Bench: Shri N.K. Saini & Shri R.L Negiआयकरअपीलसं./Ita No. 1072/Chd/2018 "नधा"रणवष" / Assessment Year : 2015-16 M/S H.P. Agro Industries The Asstt. Cit, बनाम Corporation Ltd., Centralized Processing Cell-Tds, Plot No. 8, Bangluru Pesticide Unit, Parwanoo (H.P) "थायीलेखासं./Pan No: Ptlh11428E अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing "नधा"रतीक"ओरसे/Assessee By : Shri Manoj Kumar, Advocate राज"वक"ओरसे/ Revenue By : Smt. Meenakshi Vohra, Addl. Cit(Dr)
For Appellant: Shri Manoj Kumar, AdvocateFor Respondent: Smt. Meenakshi Vohra, Addl. CIT(DR)
Section 200(1)(c)Section 200A(1)Section 234E
3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E
