BANK OF INDIA,SIHORA BRANCH vs. ACIT,CPC(TDS), GHAZIABAD
In the result, all the appeals filed by the assessee are allowed
ITA 104/NAG/2022[2013-14]Status: DisposedITAT Nagpur01 Jun 2022AY 2013-14
Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S
243E was inserted after the insertion of section 200A of the Income-tax Act, the existing provisions of section 200A of the Income Tax Act did not provide for determination of fee payable under Section 234E of the Income Tax Act at the time of processing of TDS
