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

2 | P a g e ITA Nos.87-89/JAB/2019 (AYs: 2013-14 & 2014-15) Pooran Lal Vishwakarma & other v. ACIT Section 234E was introduced in the year 2012 at that time Section 200A that was not amended. Subsequently the Parliament Finance Act, 2015 introduced sub clause-c 200A. Since the Gujarat High Court found that Section 200A(c) is a missionary provision

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