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2016 (3) TMI 406 - AT - Income TaxLevy of fee under section 234E - Held that:- The provisions accepting levy of late filing fees under section 234E have indeed been brought to the statute w.e.f. 1st June, 2015 and the impugned order was passed much before that date. In view of the above discussions and bearing in mind entirety of the case, we hereby delete the levy of late filing fees under section 234E of the Act by way of impugned intimation issued on 11.12.2013. - Decided in favour of assessee
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