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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Non est TDS return - appeal against charging of interest u/s ...

Case Laws     Income Tax

May 8, 2019

Non est TDS return - appeal against charging of interest u/s 234E - fee should be paid u/s 234E before the return of TDS is filed u/s. 200(3) - This provision does not confer power on the CIT(A) to declare the return of TDS as non est in law - CIT(A) cannot travel beyond the subject matter of the appeal - order of the CIT(A) declaring TDS filed by the assessee is non est in law is not valid in the eyes of law

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