ADMINISTRATIVE OFFICER , CUSTOMS & CENTRAL EXCISE ,JABALPUR vs. ITO (TDS)-2, JABALPUR, JABALPUR
In the result, the appeal filed by the assessee is allowed
ITA 4/JAB/2023[2013-14]Status: DisposedITAT Jabalpur18 Sept 2023AY 2013-14
Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale
For Appellant: Shri Shidharth Seth.Adv. ARFor Respondent: Shri.RajeshKumarGupta.Sr.DR
Section 154Section 156Section 190Section 200(3)Section 200ASection 200A(1)(c)Section 203ASection 204Section 234ESection 285
TDS deducted for the respective assessment year prior to 01.06.2005. Hence, the demand notices under Section 200A by the respondent- authority for intimation for payment of fee under
ITA Nos. 4,5,6,7 &23/Jab/2023
Administrative Officer Customs & Central Excise, Jabalpur
Section 234E can be said as without any authority of law and the same are quashed and set aside