EVERGREEN HARVEST AGRO PRODUCTS PVT LTD ,CHENNAI vs. ITO,TDS WARD -1(2), CHENNAI
In the result, petition fails and is dismissed
ITA 191/CHNY/2022[2015-2016]Status: DisposedITAT Chennai12 May 2022AY 2015-2016
Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am
For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E
TDS after 01.07.2012. 19. Hence, it can be said that, the mechanism provided for enforceability of Section 200(3) or 206C (3) for filing of the statement by making it penal under Section 272A
(2) (k) is done away in view of the insertion of Section 271H providing for penal provision for such failure to submit return. When the Parliament
