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2018 (5) TMI 1978 - AT - Income TaxLate filing fee under section 234E - delay in filing of the return and, accordingly, demand notices were issued u/s. 200A - scope of amendment in Section 200A - Held that:- Only after 01.06.2015, the AO can levy fee under section 234E of the Act while processing the statement under section 200A of the Act and not before. Therefore, respectfully relying the order of the Hon'ble Karnataka High Court in Fatehraj Singhvi v. Union of India [2016 (9) TMI 964 - KARNATAKA HIGH COURT] the impugned intimation of the lower authorities levying fee under section 234E of the Act cannot be sustained in law. Accordingly the intimation under section 200A as confirmed by the Ld. CIT(A) in so far as levy of fee under section 234E is set aside and fee levied u/s 243E in all the appeals are ordered to be deleted. - Decided in favour of assessee
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