INSTA EXHIBITIONS PVT. LTD.,GURGAON vs. ACIT, TDS, GHAZIABAD
In the result, all appeals of different assesses are allowed
ITA 4371/DEL/2018[2014-15]Status: DisposedITAT Delhi31 Aug 2020AY 2014-15
Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am
For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 2Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E
1) in the statute (Para 7 of the written submission) it is absolutely clear that this is merely an enabling section to compute/process the TDS statement. Section 234 E is the charging section requiring voluntary payment of fee by the defaulting deductors as per its sub-section (3) as even in the absence of section 200A
