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2021 (2) TMI 224 - AT - Income TaxLevying late fee u/s.234E - intimation u/s. 200A - AO empowerment to charge late fee u/s.234E for the period prior to 1.6.2015 - HELD THAT:- CIT(A) has followed various case law to hold that the impugned statutory provision, very much applies for the relevant previous year 2017-18. We thus find no reason to interfere in the impugned levy of late fee u/s.234E of the Act. - Decided against assessee.
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