Demand raised u/s 200A - demand raised by way of fee u/s 234E for belated filing of Statement of TDS -...

Demand raised u/s 200A - demand raised by way of fee u/s 234E for belated filing of Statement of TDS - we condone the delay that occurred between the date of intimation u/s 200A and the date of downloading of “Default Summary”. Accordingly, the assessee should have filed appeal from 30 days of date of downloading of “Default Summary”. .....

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