AMEY JAIN,INDORE vs. OFFICER, INDORE
In the result, appeal of the assessee is allowed
ITA 296/IND/2025[2019-2020]Status: DisposedITAT Indore27 Mar 2026AY 2019-2020
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 194Section 200ASection 201Section 234ESection 253(5)
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