DISTRICT PROJECT OFFICE KOZHIKODE,KOZHIKODE vs. ACIT, CPC TDS, KOZHIKODE, KOZHIKODE
In the result, the appeal filed by assessee stands allowed for statistical purposes
ITA 220/COCH/2021[2014-2015]Status: DisposedITAT Cochin15 Sept 2022AY 2014-2015
For Appellant: None
Section 200ASection 200A(1)Section 234E
TDS statements/returns in the present set of appeals for the period prior to 1-6-2015, was not empowered to charge fees under section 234E.
Hence, the intimation issued by the Ld.AO under section 200A in the present appeals does not stand and test of law. Therefore he submitted that the issue raised by way of charging the fees under
