TMI BlogThe CIT(Appeals) cannot travel beyond the subject matter of the appeal, which was as to whether fee u/s....The CIT(Appeals) cannot travel beyond the subject matter of the appeal, which was as to whether fee u/s. 234E of the Act can be levied or not; and not the question, whether the return of TDS filed by the assessee is non est in law. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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