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2022 (7) TMI 1397 - AT - Income TaxRectification of mistake u/s 154 - Late filing fee u/s. 234E - levy late filing fee prior to 01.06.2015 - intimation u/s 200A - Diversified views - HELD THAT:- ITAT Mumbai Bench in the case of Rose Rock Real Estate India Pvt. Ltd [2021 (9) TMI 621 - ITAT MUMBAI] and Srinivasamurthy Kolhially Yalakaiah [2020 (6) TMI 700 - ITAT BANGALORE] as held the issue is debatable then the same takes the adjustment out of the jurisdiction of CPC Bangalore. As debatable issues cannot be decided under computerized adjustment. Hence to conclude since it has been held by higher courts that prior to enabling provision to levy interest under section 234E, the interest for earlier period return due cannot be upheld we set aside the order of learned CIT(A) and decide the issue in favour of assessee Thus we hereby allow the appeals of the assessee.
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