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TMI Blog2021 (2) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... DR ORDER PER BENCH : These two assessee's appeals for AYs.2017-18 & 2018-19 are directed against the CIT(A)-8, Hyderabad's order dated 22- 05-2019 passed in appeal Nos.10147 & 10148/CIT(A)- 8/Hyd/2018-19, involving proceedings u/s.200A of the Income Tax Act, 1961 [in short, 'the Act'] 2. The assessee's sole substantive grievance raised in the instant appeals seeks to reverse both the lower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enabling provision for raising demand under section 234E in order u/s. 200A. This issue has been recently decided by the Hon'ble ITAT, Hyderabad in the case of M/s. Terra Infra Development Limited v/s. ITO (TDS) Ward 2(3), Hyderabad in ITA Nos.1876 & 1875/Hyd/2017 dated 03.10.2018 and in other judgements relied upon by the appellant, and the appeals on this issue upto A.Y. 2015-16 have been a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and ID Hospital VS ITO in ITA Nos.323 to 332/CTK/2018 dated 27.08.2018, wherein it has been held that: "8. We on perusal of all the appeals under consideration find that the issue involved in the appeals i.e ITA Nos.323 to 331/CTK/2018 are covered by the above orders of the Tribunal as the amendment to Section 200(3) of the I.T. Act was made only with effect from June 1, 2015. Except for the Qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .323 to 331/CTK/2018 filed by the assessee. 9. With regard to the appeal filed bY the assessee for Quarter-1 in assessment year 2016-2017 (i.e. ITA No.332/CTK/2018), we considering the amendment to Section 200(3) of the Act and applicability to the present case of the assessee does not fall under the purview of amendment as the first quarter for the assessment year 2016-2017 ends on 30.06.2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied for the assessment year 2017-18. Hence, the ground of appeal for the A.Y.2017-18 (24Q-Q3) is dismissed". 3. It is therefore clear that the Ld.CIT(A) has followed various case law to hold that the impugned statutory provision, very much applies for the relevant previous year 2017-18. We thus find no reason to interfere in the impugned levy of late fee u/s.234E of the Act. 4. Both the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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