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2017 (12) TMI 1418 - AT - Income TaxLevy of late filing fee u/s 234E - delay of 105 days as per intimation under section 200A - Held that:- Admittedly the default has been committed by assessee prior to 01.06.2015. As the legal issue raised in the present case is squarely covered by the ratio by this Tribunal in the case of Gajanan Construction (2016 (10) TMI 92 - ITAT PUNE), respectfully following the same we are also of the considered opinion that the Assessing Officer is not empowered to charge fees under section 234E of the Act by way of intimation issued under section 200A of the Act, in the case of present assessee since the default committed is prior to 01/06/15. - Decided in favour of assessee.
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