DR AMBEDKAR INSTITUTE OF SOCIAL WORK,NAGPUR MAHARASHTRA vs. ITO WARD-1, NAGPUR

In the result, appeals filed by the assessees are allowed

section 200A. (The decision is in favor\nof Revenue)\n2. There is a settled law that where there is a difference of opinion between\ndifferent High Courts on an issue, then the one in favour of the assessee\nneeds to be followed in the absence of any decision rendered by the\njurisdictional High Court as held

BANK OF INDIA ,PRASHEONI BRANCH vs. ACIT,CPC,TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed