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2019 (6) TMI 664 - AT - Income TaxLate filing fee u/s 234E - exercise of power u/s 200A - scope of amendment - HELD THAT:- The issue in the present appeal is decided in favour of the assessee by the decision of Hon’ble Karnataka High Court in the case of Fatheraj Singhvi & Ors vs. Union of India & Ors. [2016 (9) TMI 964 - KARNATAKA HIGH COURT , when the amendment made under Section 200A of the Act which has come into effect on 1.6.2015 is held to be having prospective effect, no computation of fee for the demand or the intimation for the fee under Section 234E could be made for the TDS deducted for the respective assessment year prior to 1.6.2015. Hence, the demand notices under Section 200A by the respondent-authority for intimation for payment of fee under Section 234E can be said as without any authority of law and the same are quashed and set aside to that extent - decided in favour of assessee.
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