SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR
In the result, the appeals of the assessee are allowed
ITA 123/JODH/2022[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14
Bench: Its Hearing Before Your Honour.”
Section 200Section 200(3)Section 200ASection 201Section 205CSection 206CSection 234E
TDS return an intimation u/s.
200A was issued levying the fees u/s. 234E of the Act for an amount of Rs. 18,800/- and interest of Rs. 4,977/-.
4. The assessee aggrieved from the said intimation filed an appeal before the ld. CIT(A). The ld. CIT(A) after hearing the contention of the assessee dismissed the appeal