PAVANI DEVI,,GUNTUR vs. THE CIT(A)-2,, GUNTUR
In the result, the appeal filed by the assessee is allowed
ITA 312/VIZ/2016[2015-2016]Status: DisposedITAT Visakhapatnam01 Feb 2018AY 2015-2016
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blesmt. Pavani Devi, Vs. Acit, Cpc (Tds), M/S. N. Koteswara & Co., Cas, Ghaziabad. D.No. 23-6-17/2, Patnam Bazar, Guntur. Pan No. Afmpd 2253 F (Appellant) (Respondent) Assessee By : Shri G.V.N. Hari – Advocate. Department By : Mrs. Suman Malik – Sr.Dr Date Of Hearing : 20/12/2018. Date Of Pronouncement : 01/01/2019. O R D E R Per V. Durga Rao
For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Mrs. Suman Malik – Sr.DR
Section 200ASection 200A(1)(c)Section 234E
1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 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 of the respective assessment year prior