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2022 (12) TMI 1395 - AT - Income TaxLate filing fee u/s 234E - intimation u/s 200A - whether late fee and consequential interest could be levied in respect of the TDS statements relating to the period prior to 01/06/2015? - HELD THAT:- There is no dispute that the period covered under all these appeals are prior to 01/06/2015. It is also not in dispute that after noticing the decisions of the Hon'ble Gujarat High Court [2017 (7) TMI 458 - GUJARAT HIGH COURT] Hon'ble Karnataka High Court ([2016 (9) TMI 964 - KARNATAKA HIGH COURT]), and many other decisions of the Co-ordinate Benches of the Tribunal, the Delhi Bench of the Tribunal in the case of Supreme Brahmaputra (JV) [2020 (9) TMI 289 - ITAT DELHI] held that when there are conflicting decisions of various Hon'ble High Courts, in the absence of any view taken by the jurisdictional High Court, while following the decision of the Hon'ble Apex Court in the case of Vegetable Products Ltd.,[1973 (1) TMI 1 - SUPREME COURT] the view in consonance with the plea of the accused has to be taken. Thus we hold that the issue is in favour of the assessee and direct the learned Assessing Officer to delete the addition made under section 234E of the Act.
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