SHRI NIRMAL RAJENDRA JAGETIYA,JAMNAGAR vs. THE ITO (TDS-3), JAMNAGAR, JAMNAGAR
In the result, the appeal of the assessee is allowed
ITA 258/RJT/2023[2014-15]Status: DisposedITAT Rajkot13 Jan 2025AY 2014-15
Section 143(3)Section 206Section 206CSection 206C(3)Section 234E
TDS [ITA. No.\n1092/Mds/2015]\nWe have considered the rival submissions on either side and perused the relevant\nmaterial on record. Section 200A of the Act provides for processing of the statement of\nTDS by making adjustment as provided in that Section. For the purpose of convenience,\nwe are reproducing the provisions of Section 200A:\n\"200A (1) Where a statement
