AMEY JAIN,INDORE vs. OFFICER, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2019-20 Amey Jain, Ito 1(1), 127, Anurag Nagar Bh Indore Press Complex, बनाम/ Vijay Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aqbpj1217D Assessee By Shri Harsh Choukse & Shri Kunal Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.03.2026 Date Of Pronouncement 27.03.2026

section 200A for computation of fee. The assessee is not disputing that at the time of filing of revised Form 26QB on 16-12-2015, s. 234E of the Act (which came into effect from 1- 6-2015) was in force and in effect. The issue for consideration is when the assessee had initially deposited TDS u/s 194