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
20. Even in absence of section 200A of the Act with introduction of section 234E, it was always open for the Revenue to demand and collect the fee for late filing of the statements. Section 200A would merely regulate the manner in which the computation of such fee would be made and demand raised. In other words, we cannot subscribe
