PRAKASHCHAND,CHENNAI vs. ITO, TDS WARD-1,, CHENNAI

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

TDS statements pertaining to any period before 01.06.2015 6. The Learned CIT(A) erred in holding 6. The Learned CIT(A) erred in holding that section that section 234E by itself creates a charge and liability to pay fee, 234E by itself creates a charge and liability to pay fee, 234E by itself creates a charge and liability