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
section should be construed strictly and reasonably.
The Bombay High Court in the case of Dattatraya Gopal Shette vs. CIT (1984)
41 CTR (Bom) 393 : (1984) 150 ITR 460 (Bom), has also taken the same view.
The Bombay High Court was dealing with a case where an application for renewal of registration was not signed by one of the partners
