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
272A became redundant and by adding a proviso to the said section, this effect was therefore limited upto
01.07.2012. 17. In essence, section 234E thus prescribed for the first time charging of a fee for every day of default in filing of statement under sub-section (3) of section 200 or any proviso to sub-section (3) of section 206C