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2021 (8) TMI 600 - AT - Income TaxLate filing fees u/s. 234E - delay in furnishing the submission of tax deduction at source - HELD THAT:- It is undisputed fact that assessee has made delay in furnishing submission of tax deduction at source as prescribed under rule 31A of Income Tax Rule, 1962. Considering the decision of RAJESH KOURANI VERSUS UNION OF INDIA, AND 4 [2017 (7) TMI 458 - GUJARAT HIGH COURT] we do not find any error in the decision of ld. CIT(A), therefore, the appeal of the assessee is dismissed.
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