CIT(A) Lacks Authority to Declare TDS Return Non-Est; No Provision in Income Tax Act for Section 200(3) Returns.

CIT(A) Lacks Authority to Declare TDS Return Non-Est; No Provision in Income Tax Act for Section 200(3) Returns. https://www.taxtmi.com/highlights?id=48189 Power of CIT(A) for enhancement - declare TDS return as non-est - appeal relates to fee u/s. 234E - Act contains provision for declaring a return of income filed as invalid u/s.139(9) but no such provision for declaring a return of TDS as invalid - there is no power conferred, either under those provisions or under any other provisions of the Act, to declare the return of TDS filed u/s 200(3) as non est en-us Thu, 25 Jul 2019 08:51:46 +0530 Thu, 25 Jul 2019 08:51:46 +0530 TaxTMI RSS Generator CIT(A) Lacks Authority to Declare TDS Return Non-Est; No Provision in Income Tax Act for Section 200(3) Returns. https://www.taxtmi.com/highlights?id=48189 Power of CIT(A) for enhancement - declare TDS return as non-est - appeal relates to fee u/s. 234E - Act contains provision for declaring a return of income filed as invalid u/s.139(9) but no such provision for declaring a return of TDS as invalid - there is no power conferred, either under those provisions or under any other provisions of the Act, to declare the return of TDS filed u/s 200(3) as non est Highlights Income Tax Thu, 25 Jul 2019 08:51:46 +0530 https://www.taxtmi.com/highlights?id=48189