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2019 (1) TMI 1757 - AT - Income TaxLevy of fees charged u/s 234E - intimations issued u/s 200A - HELD THAT:- Finding ourselves as being in agreement with the view taken by the Tribunal in the case of Tata Rice Mills [2017 (10) TMI 1504 - ITAT AMRITSAR] hence are of the considered view that the ACIT-TDS, CPC Ghaziabad in the case before us had erred in levying fees under Sec.234E in respect of tax deducted at source for the four quarters prior to 01.06.2015 in respect of A.Y. 2015-16. We thus not being persuaded to subscribe to the view taken by the CIT(A) who had upheld the levy of fees by the A.O, thus set aside his order and vacate the demand raised by the A.O under Sec.234E in the hands of the assessee for all the four quarters for the year under consideration.
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