Bench: Shri. A. D. Jain & Shri T. S. Kapoor
234E of the I.T. Act, 1961, is mentioned in section 200A by Finance Act, 2015 with effect from 1st June 2015 . 2. The brief facts are that the assessee preferred appeals before the ld. CIT(A) against the orders, both dated 5/5/2016, passed by the ITO(TDS), Bareilly under section 200A of the Act. In both the cases, there