CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI
In the result, all appeals of different assesses are allowed
ITA 6320/DEL/2019[2014-15 ,26 (Q-1)]Status: DisposedITAT Delhi31 Aug 2020
Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am
For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E
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 counsel
