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2015 (6) TMI 1001 - ITAT INDORE

2015 (6) TMI 1001 - ITAT INDORE - TMI - 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 - Dated:- 11-6-2015 - Shri D.T. Garasia, Hon ble Judicial Member and Shri B.C. Meena, Hon ble Accountant Member Appellant by Shri Rajesh Mehta Respondent by Shri R.A. Verma ORDER PER SHRI B.C. MEENA, AM These appeals .....

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l is dismissed by ld. CIT(A) is merely on 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 Income Tax Act, 1961 Person responsible for dues u/s 192 to sec. 203AA and sec. 285 of the Income Tax Act, 1961 does not cover sec. 234E of the Income Tax Act, 1961 hence none of the person has been held respons .....

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