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    <title>2016 (10) TMI 104 - ITAT PUNE</title>
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    <description>The Tribunal determined that the intimation issued by the Assessing Officer after processing TDS returns is appealable under section 246A(1)(a) of the Income-tax Act, reversing the CIT(A)&#039;s decision. Additionally, the Tribunal held that fees under section 234E could not be charged for periods before 01.06.2015, as the amendment to section 200A(1) applies prospectively. Consequently, the Tribunal allowed the assessee&#039;s appeals, except for a few withdrawn cases.</description>
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      <link>https://www.taxtmi.com/caselaws?id=333084</link>
      <description>The Tribunal determined that the intimation issued by the Assessing Officer after processing TDS returns is appealable under section 246A(1)(a) of the Income-tax Act, reversing the CIT(A)&#039;s decision. Additionally, the Tribunal held that fees under section 234E could not be charged for periods before 01.06.2015, as the amendment to section 200A(1) applies prospectively. Consequently, the Tribunal allowed the assessee&#039;s appeals, except for a few withdrawn cases.</description>
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