M/S. ANK ENGINEERS,INDORE vs. ITO-TDS-I, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

section no such demand order can be passed by AOP. 5.The Ld. CIT(A) erred in charging late fees u/s 234E by statement issued u/s 200A while processing TDS statement since the enabling clause have been inserted w.e.f. 01.06.2015. 6. That the appellant craves to leave, add, alter or amend any grounds at or before hearing. 3. From perusal

M/S. ANK ENGINEERS,INDORE vs. ITO-TDS-I, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad