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2018 (4) TMI 1424 - AT - Income TaxValidity of the impugned order u/s. 154 - AO power to make adjustment u/s.234E as per amended provisions of section 200A vide impugned Intimation u/s.154 - Held that:- High Court of Gujarat in the case of Rajesh Kourani vs. Union of India (2017 (7) TMI 458 - GUJARAT HIGH COURT) held that section 234E is a charging provision creating a charge for levy of fess for certain default in filing statements and also held that the fees prescribed u/s. 234E could be levied even without a regulatory provision being found in section 200A for computation of fees. The hon’ble jurisdictional high court of Gujarat in the case cited supra has held that when section 234E has already created a charge for levying fees, it would thereafter not have been necessary to have yet another provision creating the same charge. Even in absence of section 200A with introduction of section 234E, it was always open for the revenue to demand and collect the fees for late filing of the statement. The Hon’ble High Court has also held that section 234E is a charging provision and it was always open for the revenue to charge fees in terms of section 234E of the act even prior to 1st June, 2015. We are not inclined with the contention of the ld. counsel that CPC was not authorized to levy u/s. 234E of the act, we are also not affirmed with his view that the order passed u/s. 154 was bad in law. - Decided against assessee.
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