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2016 (6) TMI 1398 - AT - Income TaxLevy of processing fees u/s 234E - intimation u/s 200A - HELD THAT - As decided in Sibia Healthcare Private Limited vs. DCIT 2015 (6) TMI 437 - ITAT AMRITSAR issue is whether such a levy could be effected in the course of intimation under section 200A. The answer is clearly in negative. No other provision enabling a demand in respect of this levy has been pointed out to us and it is thus an admitted position that in the absence of the enabling provision under section 200A no such levy could be effected. As intimation under section 200A raising a demand or directing a refund to the tax deductor can only be passed within one year from the end of the financial year within which the related TDS statement is filed and as the related TDS statement was filed on 19th February 2014 such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions as also bearing in mind entirety of the case the impugned levy of fees under section 234 E is unsustainable in law. We therefore uphold the grievance of the assessee and delete the impugned levy of fee under section 234E - Decided in favour of assessee.
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