Levy of 234E Fee Through Section 200A Intimation Before 01.06.2015 Not Sustainable

MLS Enterprises Private Limited Vs ITO (ITAT Chennai) 

The appeal by MLS Enterprises Private Limited (Assessee) was heard by the ITAT Chennai challenging an order from the National Faceless Appeal Centre (NFAC)/CIT(A) related to Assessment Year (AY) 2014-15. The Assessee, a company engaged in manufacturing boilers and providing fabrication services, was contesting a TDS demand amounting to ₹2,61,600/- levied under Section 234E of the Income Tax Act, 1961, through an intimation order passe

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