Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 303 - HC - Income TaxLate fee under Section 234-E - intimation under Section 200A - petitioner submits that insofar as intimation under Section 200A, the petitioner had sought for rectification under Section 154 - section 264 proceedings initiated - HELD THAT:- As in light of legal position arising from the judgment of this court in the case of FATHERAJ SINGHVI v. UNION OF INDIA [2016 (9) TMI 964 - KARNATAKA HIGH COURT] the Department did not have any authority to seek computation of fee under Section 234E with respect to the period prior to 01.06.2016. Thus it would serve the interests of justice to set aside the impugned order at Annexure-'G' dated 07.03.2020. The delay as made out is condoned by taking note of the law laid down in the case of FATHERAJ SINGHVI (supra). That apart, it must be noticed that the Department has taken a conservative and hyper technical view, as regards limitation and accordingly the impugned order is set aside by condoning the delay.
|