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2023 (6) TMI 808 - AT - Income TaxLevy of late ‘fee’ before 01.06.2015 u/s 234E - Rectification of mistake u/s 154 suo moto made by the AO/TDS, CPC, Ghaziabad raising the demand inter alia the late ‘fee’ u/s 234E - HELD THAT:- AO while passing the order u/s 154 of the Act has not given any reasons as to the mistake apparent on the face of the record. Anyway, since the late ‘fee’ for non-filing the statement of TDS/TCS [under section 200A(1)/206CB of the Act respectively] are no-longer res-integra the action of AO/CPC u/s 154 of the Act cannot be sustained. As decided in KERALA GRAMIN BANK VERSUS THE INCOME TAX OFFICER (TDS) , KOZHIKODE/PALAKKAD [2023 (3) TMI 405 - ITAT COCHIN] no hesitation in allowing assessee’s appeals inasmuch the processing is for a period prior to 01/6/2015. Appeals filed by the assessee are allowed.
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