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
88 ITR 192(SC). The relevant findings of the Tribunal are as under:-
11. “We have heard the rival contentions and perused the record.
The issue arising in the present bunch of appeals is against levy of late filing fees under section 234E of the Act while issuing intimation under section 200A of the Act, in the first bunch
