POORAN LAL VISHWAKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, GHAZIABAD

In the result, all the three appeals stand allowed

Bench: Shri Nrs Ganesanassessment Year: 2014-15

115 Taxman.com 345 and submitted that the constitutional validity of Section 234E was uphold by the Madras High Court. The ld. counsel has also placed his reliance on the judgment of the Apex Court in the case of ‘L. Hazari Mal Kuthiala Vs. ITO’ (1961) 41 ITR 12 and submitted that Section 200A is not prejudicing the general power

SHRI SHANKARLAL VISHWKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC- TDS , GHAZIABAB