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55 results for “TDS”+ Section 200A(1)clear

Sorted by relevance

Pune734Chennai565Patna466Indore415Bangalore396Delhi350Cochin330Mumbai212Nagpur121Hyderabad97Visakhapatnam93Jaipur56Cuttack55Dehradun48Jabalpur41Raipur41Kolkata40Amritsar36Ranchi32Ahmedabad32Surat31Karnataka27Rajkot26Chandigarh16Lucknow15Jodhpur13Allahabad12Panaji11Agra11Guwahati6

Key Topics

Section 234E324Section 200A176Section 20183TDS55Section 23431Deduction27Section 220(2)14Section 274E14Section 206C8Section 154

LATEST GENERATION ENTERTAINMENT PVT. LTD.,CUTTACK vs. DCIT, CPC-TDS,

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

ITA 150/CTK/2016[2013-14]Status: DisposedITAT Cuttack28 Aug 2017AY 2013-14

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri D.K.Pradhan, DR
Section 200Section 200ASection 234Section 234E

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

Showing 1–20 of 55 · Page 1 of 3

7
Natural Justice5

MEDIA ANUPAM LTD.,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

ITA 441/CTK/2019[2014-15]Status: DisposedITAT Cuttack25 Feb 2020AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

For Appellant: Shri A.K.Padhy, FCAFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234Section 234ESection 274E

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

LUCKY OFFSET PVT. LTD. ,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

ITA 398/CTK/2019[2015-16 (Q4)]Status: DisposedITAT Cuttack25 Feb 2020

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.395 To 400/Ctk/2019 (Ay:2015-2016)( Quarter-1) 26Q (Ay:2015-2016)( Quarter-2) 26Q (Ay:2015-2016)(Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Lucky Offset Private Ltd. Vs. Ito(Tds)-1, Bhubaneswar D/24, Industrial Estate, Berhampur-760008 Pan No. Aaacl 3866 E, Tanno. : Bbnl00231A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Six Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 06.09.2019 For The 1St, 2Nd, 3Rd & 4Th Quarters For The Financial Year 2014-2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th,Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017. 2. The Sole Issue Involved In All These Appeals Relating To Levy Of Late Filing Fees U/S.274E Of The Act. 3. Brief Facts Of The Case Are That The Assessee Is A Private Limited Company & Registered Under The Companies Act, 1956. The Assessee Filed The Tds Return For The Respective Quarters Belatedly, Therefore, The 2

For Appellant: Shri A.K.Padhy, FCAFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234Section 234ESection 274E

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

LUCKY OFFSET PVT. LTD. ,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

ITA 397/CTK/2019[2015-16(Q3)]Status: DisposedITAT Cuttack25 Feb 2020

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.395 To 400/Ctk/2019 (Ay:2015-2016)( Quarter-1) 26Q (Ay:2015-2016)( Quarter-2) 26Q (Ay:2015-2016)(Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Lucky Offset Private Ltd. Vs. Ito(Tds)-1, Bhubaneswar D/24, Industrial Estate, Berhampur-760008 Pan No. Aaacl 3866 E, Tanno. : Bbnl00231A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Six Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 06.09.2019 For The 1St, 2Nd, 3Rd & 4Th Quarters For The Financial Year 2014-2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th,Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017. 2. The Sole Issue Involved In All These Appeals Relating To Levy Of Late Filing Fees U/S.274E Of The Act. 3. Brief Facts Of The Case Are That The Assessee Is A Private Limited Company & Registered Under The Companies Act, 1956. The Assessee Filed The Tds Return For The Respective Quarters Belatedly, Therefore, The 2

For Appellant: Shri A.K.Padhy, FCAFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234Section 234ESection 274E

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

MEDIA ANUPAM LTD.,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

ITA 445/CTK/2019[2015-16]Status: DisposedITAT Cuttack25 Feb 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

For Appellant: Shri A.K.Padhy, FCAFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234Section 234ESection 274E

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

MEDIA ANUPAM LTD.,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

ITA 446/CTK/2019[2015-16]Status: DisposedITAT Cuttack25 Feb 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

For Appellant: Shri A.K.Padhy, FCAFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234Section 234ESection 274E

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

MEDIA ANUPAM LTD.,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

ITA 444/CTK/2019[2015-16]Status: DisposedITAT Cuttack25 Feb 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

For Appellant: Shri A.K.Padhy, FCAFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234Section 234ESection 274E

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

LUCKY OFFSET PVT. LTD. ,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

ITA 400/CTK/2019[2016-17 (Q4)]Status: DisposedITAT Cuttack25 Feb 2020

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.395 To 400/Ctk/2019 (Ay:2015-2016)( Quarter-1) 26Q (Ay:2015-2016)( Quarter-2) 26Q (Ay:2015-2016)(Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Lucky Offset Private Ltd. Vs. Ito(Tds)-1, Bhubaneswar D/24, Industrial Estate, Berhampur-760008 Pan No. Aaacl 3866 E, Tanno. : Bbnl00231A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Six Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 06.09.2019 For The 1St, 2Nd, 3Rd & 4Th Quarters For The Financial Year 2014-2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th,Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017. 2. The Sole Issue Involved In All These Appeals Relating To Levy Of Late Filing Fees U/S.274E Of The Act. 3. Brief Facts Of The Case Are That The Assessee Is A Private Limited Company & Registered Under The Companies Act, 1956. The Assessee Filed The Tds Return For The Respective Quarters Belatedly, Therefore, The 2

For Appellant: Shri A.K.Padhy, FCAFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234Section 234ESection 274E

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

LUCKY OFFSET PVT. LTD. ,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

ITA 395/CTK/2019[2015-16]Status: DisposedITAT Cuttack25 Feb 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.395 To 400/Ctk/2019 (Ay:2015-2016)( Quarter-1) 26Q (Ay:2015-2016)( Quarter-2) 26Q (Ay:2015-2016)(Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Lucky Offset Private Ltd. Vs. Ito(Tds)-1, Bhubaneswar D/24, Industrial Estate, Berhampur-760008 Pan No. Aaacl 3866 E, Tanno. : Bbnl00231A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Six Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 06.09.2019 For The 1St, 2Nd, 3Rd & 4Th Quarters For The Financial Year 2014-2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th,Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017. 2. The Sole Issue Involved In All These Appeals Relating To Levy Of Late Filing Fees U/S.274E Of The Act. 3. Brief Facts Of The Case Are That The Assessee Is A Private Limited Company & Registered Under The Companies Act, 1956. The Assessee Filed The Tds Return For The Respective Quarters Belatedly, Therefore, The 2

For Appellant: Shri A.K.Padhy, FCAFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234Section 234ESection 274E

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

MEDIA ANUPAM LTD.,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

ITA 443/CTK/2019[2014-15]Status: DisposedITAT Cuttack25 Feb 2020AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

For Appellant: Shri A.K.Padhy, FCAFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234Section 234ESection 274E

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

MEDIA ANUPAM LTD.,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

ITA 442/CTK/2019[2014-15]Status: DisposedITAT Cuttack25 Feb 2020AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

For Appellant: Shri A.K.Padhy, FCAFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234Section 234ESection 274E

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

MEDIA ANUPAM LTD.,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

ITA 440/CTK/2019[2014-15]Status: DisposedITAT Cuttack25 Feb 2020AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

For Appellant: Shri A.K.Padhy, FCAFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234Section 234ESection 274E

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

MEDIA ANUPAM LTD.,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

ITA 447/CTK/2019[2015-16]Status: DisposedITAT Cuttack25 Feb 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

For Appellant: Shri A.K.Padhy, FCAFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234Section 234ESection 274E

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

LUCKY OFFSET PVT. LTD. ,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

ITA 396/CTK/2019[2015-16]Status: DisposedITAT Cuttack25 Feb 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.395 To 400/Ctk/2019 (Ay:2015-2016)( Quarter-1) 26Q (Ay:2015-2016)( Quarter-2) 26Q (Ay:2015-2016)(Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Lucky Offset Private Ltd. Vs. Ito(Tds)-1, Bhubaneswar D/24, Industrial Estate, Berhampur-760008 Pan No. Aaacl 3866 E, Tanno. : Bbnl00231A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Six Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 06.09.2019 For The 1St, 2Nd, 3Rd & 4Th Quarters For The Financial Year 2014-2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th,Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017. 2. The Sole Issue Involved In All These Appeals Relating To Levy Of Late Filing Fees U/S.274E Of The Act. 3. Brief Facts Of The Case Are That The Assessee Is A Private Limited Company & Registered Under The Companies Act, 1956. The Assessee Filed The Tds Return For The Respective Quarters Belatedly, Therefore, The 2

For Appellant: Shri A.K.Padhy, FCAFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234Section 234ESection 274E

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

LUCKY OFFSET PVT. LTD. ,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

In the result, appeals of the assessee in ITA Nos

ITA 399/CTK/2019[2016-17 (Q3)]Status: DisposedITAT Cuttack25 Feb 2020

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.395 To 400/Ctk/2019 (Ay:2015-2016)( Quarter-1) 26Q (Ay:2015-2016)( Quarter-2) 26Q (Ay:2015-2016)(Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Lucky Offset Private Ltd. Vs. Ito(Tds)-1, Bhubaneswar D/24, Industrial Estate, Berhampur-760008 Pan No. Aaacl 3866 E, Tanno. : Bbnl00231A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Six Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 06.09.2019 For The 1St, 2Nd, 3Rd & 4Th Quarters For The Financial Year 2014-2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th,Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017. 2. The Sole Issue Involved In All These Appeals Relating To Levy Of Late Filing Fees U/S.274E Of The Act. 3. Brief Facts Of The Case Are That The Assessee Is A Private Limited Company & Registered Under The Companies Act, 1956. The Assessee Filed The Tds Return For The Respective Quarters Belatedly, Therefore, The 2

For Appellant: Shri A.K.Padhy, FCAFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234Section 234ESection 274E

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

TB AND ID HOSPITAL,PURI vs. ITO-TDS(1), BHUBANESWAR

In the result, appeals of the assessee i

ITA 327/CTK/2018[2014-15]Status: DisposedITAT Cuttack27 Aug 2018AY 2014-15

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita Nos.323 To 332/Ctk/2018 Ay: 2013-2014(Quarter-4) Ay: 2014-2015 (Quarter-1, 2, 3 & 4) Ay: 2015-2016 (Quarter-1, 2, 3 & 4) Ay: 2016-2017 (Quarter-1) Tb & Id Hospital, Vs. Ito-Tds(1), Bhubaneswar At/Po/Dist-Puri-752002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Bbnti 0335 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri P.R.Mohanty/D.S.Jethi, Ar राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 27/08/2018 घोषणा क" तार"ख/Date Of Pronouncement 27/08/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar, All Dated 25.06.2018 Passed In I.T.Appeal No.0134, 0135, 0136 & 0137/17-18 For The Assessment Year 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee’S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act. 3. Brief Facts Of The Case Are That In All The Above Appeals Under Consideration, Admittedly There Was A Delay In Filing Of Tds Statement & During The Processing Of Tds Return, The Ao(Tds) Raised Demand By Way Of Intimations Issued U/S.200A Of The Act For Levy Of Fees U/S.234E For 2

For Appellant: Shri P.R.Mohanty/D.S.Jethi, ARFor Respondent: Shri Subhendu Dutta, DR
Section 200ASection 234Section 234E

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

TB AND ID HOSPITAL,PURI vs. ITO-TDS(1), BHUBANESWAR

In the result, appeals of the assessee i

ITA 324/CTK/2018[2014-15]Status: DisposedITAT Cuttack27 Aug 2018AY 2014-15

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita Nos.323 To 332/Ctk/2018 Ay: 2013-2014(Quarter-4) Ay: 2014-2015 (Quarter-1, 2, 3 & 4) Ay: 2015-2016 (Quarter-1, 2, 3 & 4) Ay: 2016-2017 (Quarter-1) Tb & Id Hospital, Vs. Ito-Tds(1), Bhubaneswar At/Po/Dist-Puri-752002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Bbnti 0335 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri P.R.Mohanty/D.S.Jethi, Ar राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 27/08/2018 घोषणा क" तार"ख/Date Of Pronouncement 27/08/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar, All Dated 25.06.2018 Passed In I.T.Appeal No.0134, 0135, 0136 & 0137/17-18 For The Assessment Year 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee’S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act. 3. Brief Facts Of The Case Are That In All The Above Appeals Under Consideration, Admittedly There Was A Delay In Filing Of Tds Statement & During The Processing Of Tds Return, The Ao(Tds) Raised Demand By Way Of Intimations Issued U/S.200A Of The Act For Levy Of Fees U/S.234E For 2

For Appellant: Shri P.R.Mohanty/D.S.Jethi, ARFor Respondent: Shri Subhendu Dutta, DR
Section 200ASection 234Section 234E

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

TB AND ID HOSPITAL,PURI vs. ITO-TDS(1), BHUBANESWAR

In the result, appeals of the assessee i

ITA 323/CTK/2018[2013-14]Status: DisposedITAT Cuttack27 Aug 2018AY 2013-14

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita Nos.323 To 332/Ctk/2018 Ay: 2013-2014(Quarter-4) Ay: 2014-2015 (Quarter-1, 2, 3 & 4) Ay: 2015-2016 (Quarter-1, 2, 3 & 4) Ay: 2016-2017 (Quarter-1) Tb & Id Hospital, Vs. Ito-Tds(1), Bhubaneswar At/Po/Dist-Puri-752002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Bbnti 0335 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri P.R.Mohanty/D.S.Jethi, Ar राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 27/08/2018 घोषणा क" तार"ख/Date Of Pronouncement 27/08/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar, All Dated 25.06.2018 Passed In I.T.Appeal No.0134, 0135, 0136 & 0137/17-18 For The Assessment Year 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee’S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act. 3. Brief Facts Of The Case Are That In All The Above Appeals Under Consideration, Admittedly There Was A Delay In Filing Of Tds Statement & During The Processing Of Tds Return, The Ao(Tds) Raised Demand By Way Of Intimations Issued U/S.200A Of The Act For Levy Of Fees U/S.234E For 2

For Appellant: Shri P.R.Mohanty/D.S.Jethi, ARFor Respondent: Shri Subhendu Dutta, DR
Section 200ASection 234Section 234E

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

TB AND ID HOSPITAL,PURI vs. ITO-TDS(1), BHUBANESWAR

In the result, appeals of the assessee i

ITA 325/CTK/2018[2014-15]Status: DisposedITAT Cuttack27 Aug 2018AY 2014-15

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita Nos.323 To 332/Ctk/2018 Ay: 2013-2014(Quarter-4) Ay: 2014-2015 (Quarter-1, 2, 3 & 4) Ay: 2015-2016 (Quarter-1, 2, 3 & 4) Ay: 2016-2017 (Quarter-1) Tb & Id Hospital, Vs. Ito-Tds(1), Bhubaneswar At/Po/Dist-Puri-752002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Bbnti 0335 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri P.R.Mohanty/D.S.Jethi, Ar राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 27/08/2018 घोषणा क" तार"ख/Date Of Pronouncement 27/08/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar, All Dated 25.06.2018 Passed In I.T.Appeal No.0134, 0135, 0136 & 0137/17-18 For The Assessment Year 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee’S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act. 3. Brief Facts Of The Case Are That In All The Above Appeals Under Consideration, Admittedly There Was A Delay In Filing Of Tds Statement & During The Processing Of Tds Return, The Ao(Tds) Raised Demand By Way Of Intimations Issued U/S.200A Of The Act For Levy Of Fees U/S.234E For 2

For Appellant: Shri P.R.Mohanty/D.S.Jethi, ARFor Respondent: Shri Subhendu Dutta, DR
Section 200ASection 234Section 234E

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

TB AND ID HOSPITAL,PURI vs. ITO-TDS(1), BHUBANESWAR

In the result, appeals of the assessee i

ITA 326/CTK/2018[2014-15]Status: DisposedITAT Cuttack27 Aug 2018AY 2014-15

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita Nos.323 To 332/Ctk/2018 Ay: 2013-2014(Quarter-4) Ay: 2014-2015 (Quarter-1, 2, 3 & 4) Ay: 2015-2016 (Quarter-1, 2, 3 & 4) Ay: 2016-2017 (Quarter-1) Tb & Id Hospital, Vs. Ito-Tds(1), Bhubaneswar At/Po/Dist-Puri-752002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Bbnti 0335 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri P.R.Mohanty/D.S.Jethi, Ar राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 27/08/2018 घोषणा क" तार"ख/Date Of Pronouncement 27/08/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar, All Dated 25.06.2018 Passed In I.T.Appeal No.0134, 0135, 0136 & 0137/17-18 For The Assessment Year 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee’S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act. 3. Brief Facts Of The Case Are That In All The Above Appeals Under Consideration, Admittedly There Was A Delay In Filing Of Tds Statement & During The Processing Of Tds Return, The Ao(Tds) Raised Demand By Way Of Intimations Issued U/S.200A Of The Act For Levy Of Fees U/S.234E For 2

For Appellant: Shri P.R.Mohanty/D.S.Jethi, ARFor Respondent: Shri Subhendu Dutta, DR
Section 200ASection 234Section 234E

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior