MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR
In the result, appeal in ITA No
ITA 112/JODH/2019[2017-18 (26 Q - 4)]Status: DisposedITAT Jodhpur25 Nov 2019
Bench: Shri N.K. Saini & Shri Sandeep Gosain
For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E
6 which read as under:
"5. We note that the Hon’ble High Court decided the Constitutional validity of sec. 234E of the Act after taking note of the decision of the Hon’ble Bombay High Court in Rashmikant
Kundalia & Ors. Vs. Union of India & Ors. (2015) 229 Taxman 596 (Bom) which was decided on 06.02.2015 wherein
