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

TDS statements for determining the amount payable or refundable to the deductor. However, as section 243E was inserted after the insertion of section 200A in the Income-tax Act, the existing provisions of section 200A of the Income-tax Act did not provide for determination of fee payable under section 234E

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