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
Section 234E(3) thus contemplates processing of the information furnished by the assessee/deductor u/s. 200(3). The same necessarily requires giving correct particulars thereof and, consequently, correction, where not so.
Again, the obligation to pay as well as the right to take cognizance of the payment u/s. 234E(1), would necessarily require giving credit therefor and, consequently