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2018 (8) TMI 915 - AT - Income TaxLevy of fee u/s 234E - Late of submission of TDS returns - all the intimations under section 200A of the Act were issued before June 1, 2015 - Held that:- When the intimations were issued before June 1, 2015, this Tribunal is of the considered opinion that the Assessing Officer has no jurisdiction to levy fee under section 234E of the Act. - this Tribunal is of the considered opinion that before June 1, 2015, the Assessing Officer cannot levy fee while issuing intimation under section 200A of the Act - Levy of fee deleted - Decided in favor of assessee.
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