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Section 234E28 Section 200A12 Section 2344 TDS4

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 174/GTY/2020[2015-16 (FY 2014-15; Q-4-24Q)]Status: DisposedITAT Guwahati16 Nov 2022

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT

Section 200ASection 234Section 234E

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