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2019 (8) TMI 617 - HC - Income TaxLevy of fees u/s 234E as per demand/intimation u/s 200A - petitioner submit that Section 234E was introduced with effect from 01.07.2012 and the mechanism to levy such late fee was introduced by virtue of the amendment to Section 200A with effect from 01.06.2015, hence, the said levy of late fee in respect of the period prior to 01.06.2015 is illegal HELD THAT:- This Court in the case of Fatheraj Singhvi and others vs. Union of India [ 2016 (9) TMI 964 - KARNATAKA HIGH COURT] held that when the amendment made u/s 200A of the Act which has come into effect on 1st June, 2015 is held to be having prospective effect, no computation of fee for the demand or the intimation for the fee u/s 234E could be made for the TDS deducted for the respective assessment year prior to 1st June, 2015. In view of the settled legal position as aforesaid, the writ petitions are allowed and as the amount demanded by the authorities as per Annexures–A, B, C, D, E and F would penalize the petitioner, they are set aside and the proceedings are restored to the file of respondent No.2 to re-compute and raise demand accordingly, in terms of Section 234E read with Section 200A of the Act, and in the light of the observations made herein above.
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