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2016 (9) TMI 1442 - ITAT AMRITSAR
Processing fee charged u/s 234E while processing the statement furnished by the assessee u/s 200A - Held that:- Appeal is covered in favour of the assessee by the decision of ITAT Amritsar Bench in the case of Sibia Healthcare Private Limited vs. DCIT [2015 (6) TMI 437 - ITAT AMRITSAR] wherein it has been held that prior to 01.06.2015, there was no enabling provision u/s 200A of the Act for raising a demand in respect of levy of fee u/s 234E - Decided in favor of assessee.