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2021 (11) TMI 1157 - KERALA HIGH COURTLevy late filing fee u/s 234E - Fee for default in furnishing statements/ not filing the statement of tax deduction at source - Intimation u/s 200A - as argued till 01.06.2015 petitioner cannot be mulcted with any liability to pay late fee for non filing of any statement of tax deduction at source - HELD THAT:- After considering the statutory provisions and the implications of the amendment brought in to the Act, it was held that the amendment would take effect only with effect from 1st June, 2015 and is thus prospective in nature. It is submitted that the aforesaid judgment has become final and is binding upon the authorities. The demand for the period from 2011-12 to 2015-16 is bereft of authority and cannot be legally sustainable. Thus quash notice to the extent it demands fee under section 234E for the period from 2011-12 till 01.06.2015. WP allowed.
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