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2016 (1) TMI 866 - AT - Income TaxCharging of late fee under section 234E while processing the return under section 200A - Held that:- While processing the return under section 200A of the Act, the ld.AO cannot impose levy of fees under section 234E of the Act. Respectfully following the order in the case of Sibia Healthcare Pvt. Ltd. VS. DCIT [2015 (6) TMI 437 - ITAT AMRITSAR] as well as Indian Overseas Bank Vs. DCIT [2015 (9) TMI 1290 - ITAT AHMEDABAD ] we allow both the appeals and delete imposition of fees under section 234E of the Income Tax Act. - Decided in favour of assessee.
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