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2022 (6) TMI 128 - HC - Income TaxLate filing fee u/s 234E - Fee for default in furnishing statements - HELD THAT:- This Court had already declared that section 234E has no application prior to 01.06.2015 since section 200A was inserted only from that day. Thus for the period prior to 01.06.2015, respondents had no jurisdiction or authority to impose the late fee. The decision in M/s.Sarala Memorial Hospital's [2018 (12) TMI 1818 - KERALA HIGH COURT] case has become final and binding. Since the judgment of the jurisdictional High Court was not considered by the Appellate Authority, Ext.P6, Ext.P7, Ext.P8 and Ext.P9 are perverse, warranting interference under Article 226 of the Constitution of India. Since the judgment in M/s.Sarala Memorial Hospital's case [2018 (12) TMI 1818 - KERALA HIGH COURT] declared that late fee under Section 234E cannot be imposed prior to 01.06.2015, no purpose will be served by sending the case back to the Tribunal. The levy of late fee is without authority and legally invalid.
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