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Shri Sanjay Kumar Dwivedi & N.P. Mishra Infrastructures Private Limited Versus Dy. Commr. of Income Tax Officer

2015 (6) TMI 1001 - ITAT INDORE

Levy of late fees u/s 234E - Held that:- The levy of fees u/s 234E of the Act was not appealable before the learned CIT(A). We, therefore, hold that the appeals of the assessee are not maintainable. - ITA No. 551/Ind/2014, ITA No. 552/Ind/2014 - Date .....

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om two orders of the learned CIT(A)-II, Indore, both dated 13.6.2014. In these appeals, the assesses have taken the following common grounds :- (i) On the facts and in the circumstances of the case, the order of the ld. CIT(A)-II is contrary to the f .....

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n the basis of surmises and conjectures. (iv) The order u/s 200A of the Income Tax Act, 1961 does not permit levy of late fees u/s 234E of the Income Tax Act, 1961 Hence invalid, illegal and needs to be quashed. (v) The provision of sec. 204 of the I .....

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