The appeal of the assessee is partly allowed for statistical purposes
Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia
200A or sub-section (1) of section 206CB, the intimation under those sub-sections shall be deemed to be a notice of demand for the purposes of this section. (2) Where the income of the assessee of any assessment year, beginning on or after the 1st day of April, 2021, includes income of the nature specified in clause