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2016 (10) TMI 430 - ITAT MUMBAIDemand raised by the AO u/s 234E of the Act in the intimation processed u/s 200A - Held that:- Prior to 01.06.2015, there was no enabling provision in Section 200A of the Act for making adjustment in respect of the statement filed by the assessee with regard to tax deducted at source by levying fee under Section 234E of the Act. The Parliament for the first time enabled the Assessing Officer to make adjustment by levying fee under Section 234E of the Act with effect from 01.06.2015. Therefore, as rightly submitted by the assessee, while processing statement under Section 200A of the Act, the Assessing Officer cannot make any adjustment by levying fee under Section 234E prior to 01.06.2015. In the case before us, the intimation u/s 200A has been processed prior to 01-06-2015. - Decided in favour of assessee.
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