In the result, the assessee’s appeal for A

Bench: Shri Jason P. Boaz & Shri Sanjay Gargm/S. Foresight Holdings Dcit (Tds) Cpc #11, 2Nd Floor, Ismail Mansion Aayakar Bhavan Vs. 94/96/98 Bazargate, Fort Sector 3, Vyshali Mumbai 400001 Ghaziabad 201010 Pan – Aacff9466H Appellant Respondent

TDS statement under section 200A of the Act. However, after 01.06.15 the Assessing Authority is well within his limit to levy fee under section 234E of the Act even while processing the statement under section 200A and making adjustment. The relevant part of the decision of the Chennai Bench of the Tribunal for the sake of completeness is reproduced