In the result, all the appeals filed by the assessee are allowed
Bench: Shri A.D. Jain & Shri T. S. Kapoor
2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned counsel