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2016 (10) TMI 429 - AT - Income TaxLevy of fees u/s 234E - intimation issued under section 200A in respect of processing of TDS returns - powers with AO - Held that:- We find that the issue in all these appeals is now squarely covered in favour of the assessee by the decision of ITAT Amritsar Bench in the case of Sibia Healthcare Private Limited vs. DCIT [2015 (6) TMI 437 - ITAT AMRITSAR] adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A. Also has held that in the absence of enabling provision under section 200A prior to 01.06.15 such a power was not vested with the AO (TDS). In the instant cases the intimation u/s 200A has been processed prior to 01-06-2015. The impugned levy of fees under section 234E is unsustainable in law. We, therefore, delete the impugned levy of fee under section 234E of the Act. - Decided in favour of assessee.
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