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Section 200A33 Section 234E33 Section 231E3 Section 200C3 Section 234A3 Penalty3 TDS3

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

In the result, all the three appeals stand allowed

ITA 87/JAB/2019[2014-15]Status: DisposedITAT Jabalpur11 Nov 2020AY 2014-15

Bench: Shri Nrs Ganesanassessment Year: 2014-15

Section 200ASection 200CSection 231ESection 234ASection 234E

TDS return u/s. 200A of the Act. It is not in dispute that Section 200A enable the AO to do certain thing. Admittedly levy of fee is not enabled or otherwise by Parliament before 01.06.2015. Realizing the mistake, the Parliament by Finance Act, 2015 amended the Section 200A by introducing sub clause-c enabling the AO to levy

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

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

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

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

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