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2017 (5) TMI 913 - AT - Income TaxLevy of fees under section 234E in intimation issued under section 200A(1) - scope of amendment to section 200A(1) - Held that:- Prior to 1.6.2015 late fee u/s 234E cannot be charged while processing quarterly return u/s 200A of the Act. See Asian Pipes & Profiles Pvt. Ltd. Vs. Assessing Officer, TDS [2017 (3) TMI 1482 - ITAT MUMBAI ] We delete the late fee levied u/s 234E of the Act while passing intimation u/s 200A of the Act for the 4th quarter of the financial year 2012-13 where admittedly the intimation was passed on 24.12.2013 which is prior to 1.6.2015 in these cases. - Decided in favour of assessee.
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