ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

TDS statements for the period after 01.06.2015, was empowered to charge fees under section 234E of the Act. Hence, the demand raised by way of charging the fees under section 234E of the Act is valid and the same is Estate Officer Principal Chief Conservator of Forest ITA no.134144/Nag./2023 sustainable. Addition made is confirmed. All the Grounds of Appeal

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD