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
155 CTR (Mad) 257 :
In my view, though the ITO may be correct in his view that s. 194A of the Act does not provide for any opportunity to be given to the petitioner to rectify the defects found in the declarations (Form No. 15H) filed by the person responsible for paying interest, a reasonable construction of s. 194A
