In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA
Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &
TDS deducted for the respective assessment year prior to 1.6.2015. Hence, the demand notices under Section 200A by the respondent- authority for intimation for payment of fee under Section 234E can be said as without any authority of law and the same are quashed and set aside to that extent." 8. We take note that the facts of the aforesaid