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    <title>Appeal Challenges Interest Charges u/s 234E; CIT(A) Lacks Authority to Invalidate TDS Returns Legally.</title>
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    <description>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</description>
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      <description>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</description>
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      <pubDate>Wed, 08 May 2019 07:23:29 +0530</pubDate>
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