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
271H of the Act. With both these propositions, with respect, we are unable to concur. Section 200A is not a source of substantive power.
Substantive power to levy fee can be traced to section 234E of the Act.
6. In the instant case, the appellant has failed to comply with all the provisions of section 200A. The facts are similar