2018 (6) TMI 1739

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....PER MAHAVIR SINGH, JM: This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-1, Thane [in short CIT(A)], in appeal No. 981/13-14 dated 21.03.2016. The Assessment was framed by the Dy. Commissioner of Income Tax, CPC (TDS), Ghaziabad, U.P in short 'DCIT'/ AO) for the A.Y. 2013-14 vide order dated 28.12.2013 under section 143(3) of the Income Tax Act, 196....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....requisites for preparation and uploading of the TDS returns and the assessee is not so literate and is a small time trader, having no expertise in computer operations nor can afford to have a qualified professional to oversee the TDS process. Inadvertently, the delay was caused not due to deliberate fault by the assessee, but due to lack of knowledge of high profile computer operations. The law wh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on'ble High Court is that the amendment in section 200A of the Act with effect from 01.06.2015 is prospective and not retrospective. There is a contradictory view by the Hon'ble Gujarat High Court in the case of Rajesh Kaurani Vs. Union of India (2017) 83 taxmann.com 137 (Gujarat), wherein it is held to be retrospective. In view of the above position, we are of the view that one view is in favour ....