INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD
In the result, all appeals of different assesses are allowed
ITA 6749/DEL/2019[2013-14, 26Q, Qtr-4]Status: DisposedITAT Delhi31 Aug 2020
Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]
For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E
delay had taken the date of intimation under section 200A of the Act as the basis, whereas the assessee had filed appeals before CIT(A) against the order passed under section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same