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2015 (9) TMI 1231 - AT - Income TaxLevy of fees under section 234E - late filing of TDS returns - proceedings u/s 200A - Held that:- All the appeals is now squarely covered in favour of the assessee by the decision of ITAT in the case of Sibia Healthcare Private Limited vs. DCIT [2015 (6) TMI 437 - ITAT AMRITSAR] . When the above judicial precedent was brought to the notice of the ld. Departmental Representative, he did not have much to say except to place his reliance on the orders of the authorities below. He fairly did not dispute that the provisions accepting levy of late filing fees under section 234E have indeed been brought to the statute w.e.f. 1st June,, 2015 and the impugned order was passed much before that date. In view of the above discussions and bearing in mind entirety of the case, hereby delete the levy of late filing fees in all these three appeals under section 234E of the Act by way of impugned intimation issued. The assessee gets the relief accordingly. - Decided in favour of assessee.
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