Bench: Shri George George K. & Shri Laxmi Prasad Sahu
1 of Section 200A and the conclusion was that since appellate ITA 07-09 & SP 01-03/Coch/2022 4 M/s. MATHIIT Learning Pvt. Ltd. remedy has already been provided w.e.f. 01.06.2015, the petitioner cannot content that the impugned provision of the Act is unreasonable and arbitrary. This clearly means that the ratio of the said decision is not applicable