MADHYANCHAL GRAMIN BANK , MOHANGARH BRANCH,JABALPUR vs. ITO(TDS)-1, JABALPUR, JABALPUR
In the result, the assessee‟s appeals are dismissed
ITA 60/JAB/2022[2015-2016]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-2016
Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble
TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1) of sec. 200A, co-opted on the statute by Finance Act, 2015 w.e.f. 01/06/2015, providing for processing of statements filed u/s. 200(3), is only a machinery provision. In view of the Hon'ble Karnataka and Kerala High Courts, however
