INSTA EXHIBITIONS PVT. LTD.,GURGAON vs. ACIT, TDS, GHAZIABAD
In the result, all appeals of different assesses are allowed
ITA 4374/DEL/2018[2015-16]Status: DisposedITAT Delhi31 Aug 2020AY 2015-16
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) 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
