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
271H(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