POORAN LAL VISHWAKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, GHAZIABAD
In the result, all the three appeals stand allowed
ITA 87/JAB/2019[2014-15]Status: DisposedITAT Jabalpur11 Nov 2020AY 2014-15
Bench: Shri Nrs Ganesanassessment Year: 2014-15
Section 200ASection 200CSection 231ESection 234ASection 234E
231E of the Act was delay in filing the return of income.
2. Shri Dhiraj Ghai, ld. Representative of the assessee submitted that admittedly in all the three appeals, the fee was levied while processing the return u/s. 200A on 29.08.2014. The Finance Act, 2015 was made applicable by introducing sub clause-c of 200A w.e.f. 01.06.2015. In other words
