2021 (3) TMI 1417

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....dey (D.R.) ORDER Per Shri S.S. Godara, J.M. : These assessee's appeals for the Asst. Years 2013-14 to 2015-16 arise from the Commissioner of Income Tax (Appeals)-4, Hyderabad common order dt.25.06.2018 passed in the case No.10099, 101000 & 10101/CIT(A)-8/Hyd/2017- 18 in the proceedings under Section 234E r.w.s. 221(1) of Income Tax Act, 1961 ('the Act'). Heard both the parties. Case files p....

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.... and hon'ble apex court in the case of Vegetable Products 88 ITR 192 (SC), we hold that issue of amendment in Section 200A(1) of the Act has become very much a debatable issue, we therefore, the Assessing Officer while processing the TDS statements, returns in the present set of appeals of the period prior to 1.6.2015, ought not to have charged fee u/s. 234E of the Act, hence, the intimation issue....