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2022 (2) TMI 1061 - HC - Income TaxPenalty u/s 234E - amounts covered by respective intimations towards late fee for delayed filing of TDS returns - intimation received under Section 200A - scope of amemdment - HELD THAT:- As relying on SRI. FATHERAJ SINGHVI AND OTHERS VERSUS UNION OF INDIA AND OTHERS [2016 (9) TMI 964 - KARNATAKA HIGH COURT] when the statute confers no express power under section 200A before 01.06.2015 on the authority either to compute and collect any fee under section 234E, the demand for the period before 01.06.2015 could not be sustained. WP Allowed.
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