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2016 (1) TMI 237 - AT - Income TaxLevy of late filing fee u/s.234E while processing the statement furnished by the assessees under Section 200A - Held that:- Similar issue was considered by this Tribunal in the case of Smt. G. Indhirani and others [2015 (7) TMI 640 - ITAT CHENNAI] wherein held Assessing Officer has exceeded his jurisdiction in levying fee under Section 234E while processing the statement and make adjustment under Section 200A of the Act. Therefore, the impugned intimation of the lower authorities levying fee under Section 234E of the Act cannot be sustained in law. However, it is made clear that it is open to the Assessing Officer to pass a separate order under Section 234E of the Act levying fee provided the limitation for such a levy has not expired. Accordingly, the intimation under Section 200A as confirmed by the CIT(Appeals) in so far as levy of fee under Section 234E is set aside and fee levied is deleted. - Decided in favour of assessee.
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