SHREE KALYAANEE KRRSNA BUILDERS,GHAZIABAD vs. TDS-CPC, GHAZIABAD
In the result, all the Appeals filed by the Assessee stands allowed
ITA 364/MUM/2023[2013-2014]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-2014
Bench: Shri Om Prakash Kant, Am & Shri N. K. Choudhry, Jm आयकरअपीलसं./ I.T.A. No. 361/Mum/2023 To आयकरअपीलसं./I.T.A. No. 364/Mum/2023 (ननधधारणवर्ा / Assessment Year: 2013-14)
For Appellant: Shri A. N. Shah, Ld. ARFor Respondent: Shri A. S. Sant, Ld. DR
Section 200Section 200(3)Section 200ASection 234ESection 250Section 3
c) to (f) of sub-section (1) of Sec. 200A can be read as having prospective effect and not having retroactive character or effect-Resultantly, the demand u/s 200A for computation and intimation for the payment of fee under section 234E could not be made in purported exercise of power under section 200A by the respondent for the period
