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2018 (6) TMI 543 - AT - Income TaxLevy of fees u/s 234E - delay in furnishing the statement of tax deduction at source - validity of order u/s 200A - Held that:- There is no dispute that the issue in appeal is covered against the assessee by Hon’ble jurisdictional High Court’s judgment in the case of Rajesh Kourani vs. Union of India [2017 (7) TMI 458 - GUJARAT HIGH COURT] - Limited prayer of the assessee is to keep the matter pending till “Hon’ble Gujarat High Court judgment is reversed either by larger bench or the Supreme Court - thus merely because some other appeal on similar ground could be pending before the Hon’ble Courts the assessee has a chance to get a favourable verdict in future, we cannot keep these appeals pending forever - Appeals are devoid of any merit and we accordingly reject the same.
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