https://www.taxtmi.com/caselaws?id=277802 The appellant, a deductor of tax, filed an appeal against a demand of Rs. 9,000 under section 234E for late filing of the E-TDS statement. The Assessing Officer (AO) did not pass a separate order u/s. 234E within the specified time, leading to the invalidity of the intimation sent to the appellant u/s. 200A. The ITAT concurred with the appellant's submissions, clarifying the interpretation of sections 200A and 234E and setting aside the impugned order, ultimately allowing the appeal. en-us Mon, 30 Jul 2018 00:00:00 +0530 Tue, 25 Dec 2018 08:17:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277802 The appellant, a deductor of tax, filed an appeal against a demand of Rs. 9,000 under section 234E for late filing of the E-TDS statement. The Assessing Officer (AO) did not pass a separate order u/s. 234E within the specified time, leading to the invalidity of the intimation sent to the appellant u/s. 200A. The ITAT concurred with the appellant's submissions, clarifying the interpretation of sections 200A and 234E and setting aside the impugned order, ultimately allowing the appeal. Case-Laws Income Tax Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277802