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2019 (8) TMI 1461 - AT - Income TaxLevy of fee under section 234E - processing the TDS statement u/s 200A - difference of opinion between the members constituting the Bench - HELD THAT - While deciding the issue there was a difference of opinion between the members constituting the Bench. While the Accountant Member held that the provision of section 200A(1)(c) will apply retrospectively the Judicial Member held that levy of fee under section 200A(1)(c) would apply prospectively to any period falling after 1st June 2015. While deciding the issue the Third Member agreed with the view expressed by the Judicial Member and held that fee under section 234E of the Act can only be charged in respect of delay in filing the statement of TDS for the period after 1st June 2015. Thus as per the majority view appeals are allowed for statistical purposes. Assessee s appeals are allowed for statistical purposes.
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