BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

272A(2), it can be\nsaid that a particular set up for imposition and the payment of\nfee under section 234E was provided but, it did not provide for\nmaking of demand of such fee under section 200A payable under\nsection 234E. Hence, considering the aforesaid peculiar facts\nand circumstances, we are unable to accept the contention of\nthe learned

KAMLESH KOUSHAL,INDORE vs. INCOME TAX OFFICER, 1(2), INDORE

2). the assessee has failed to comply\nwith the notices u/s 142(1) of the Income Tax Act, 1961\nissued and served upon the assessee during the course of\nE-scrutiny proceedings, thus penalty u/s 272A(1)(d) of the\nAct was initiated and show cause notice u/s 274\nr.w.s.272A(1)(d) of the I.T. Act, 1961 was issued