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2018 (6) TMI 352 - ITAT CHANDIGARHFees u/s 234E charged in the order passed u/s 154 - Held that:- Due to diversified decisions on the issue it is held the issue was a debatable issue and therefore does not qualify as a glaring and obvious mistake apparent from record. The fees, therefore, in any case could not have been charged by rectifying the intimation made u/s 200A of the Act. No fees in any case could have been charged prior to 01.06.2015. Therefore also there was no mistake in the original intimation made in the present case u/s 200A of the Act prior to 01.06.2015, by not charging fees u/s 234E of the Act. And the same could not have been charged now by way of passing an order u/s 154 of the Act. No fees could be charged in the present case u/s 234E in the order passed u/s 154 of the Act.
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