DISTRICT PROJECT OFFICE KOZHIKODE,KOZHIKODE vs. ACIT, CPC TDS, KOZHIKODE, KOZHIKODE

In the result, the appeal filed by assessee stands allowed for statistical purposes

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 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

M/S.JEENA HOTEL & UDAYA BAR,ALAPPUZHA vs. THE ACIT, CIRCLE-1,, ALAPPUZHA

In the result, the appeal of the assessee is allowed