TMI Blog2020 (7) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in case of Rajesh Kourani [ 2017 (7) TMI 458 - GUJARAT HIGH COURT] - Though CIT(A) has noted the decision of Sri Fatheraj Singhvi[ 2016 (9) TMI 964 - KARNATAKA HIGH COURT] which is in favour of the assessee he has chosen not to follow the same also distinguished the decision of honourable Supreme Court in the case of Vegetable Products Ltd. [ 1973 (1) TMI 1 - SUPREME COURT] by referring that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee - I.T.A. No. 1674/Mum/2019 - - - Dated:- 17-7-2020 - Shri A.D. Jain (VP) And Shri Shamim Yahya (AM) ORDER Per Shamim Yahya (AM) :- This appeal by the assessee is directed against order of learned CIT(A) dated 13.8.2018 and pertains to assessment year 2013-14. 2. The grounds of appeal read as under :- 1. The learned Deputy Commissioner of Income Tax CPC-TDS ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute can be disposed of by producing the records and hearing the learned departmental representative. 4. The sole issue in dispute is chargeability of late fee under section 234E of the I.T. Act amounting to ₹ 11,800/-, as to whether the same can be levied prior to 1.6.2015, i.e. prior to enactment of section 234E. The learned CIT(A) has decided the issue by following the decision of honou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the present case we note that the decision of honourable Karnataka High Court is in favour of the assessee. Accordingly we follow the said decision on the touchstone of ratio arising from honourable Supreme Court decision in the case of Vegetable Products Ltd. (supra). No decision contrary to this from the honourable jurisdictional High Court has been brought to our notice. Furthermore as referr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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