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2018 (4) TMI 706 - AT - Income TaxPenalty levied U/s 234E - relevant date of service of notice of demand - Held that:- Section 246A of the Act provides regarding the appealable order before the CIT(A). The outcome of processing under sub-Section (1) of Section 200A are appealable w.e.f. 01/6/2015 only. Prior to that the levy of fees U/s 234E was not an appealable order. Thus, the fees for failure to furnish the statement as per Section 200 of the Act is levied U/s 234E of the Act and the period from 01/7/2012 to 01/6/2015 is not appealable. Thus, the fees levied for default in quarter 4 of financial year 2013-14 and the demand was raised on 30/05/2014 is not appealable. However, the revenue had not produced any evidence to establish this fact. As per the assessee’s claim the demand notice had not received on e.mail as mentioned by the revenue. The relevant date of service of notice of demand is 28/11/2016, therefore, this issue is restored back to the file of the ld. CIT(A) to be decided on merit. - Decided in favour of assessee for statistical purposes only.
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