TMI Blog2022 (2) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner is being demanded by Ext.P1 late fee for not filing the statement of tax deduction at source, it is necessary to refer to section 200A of the Act. Section 200A(1) incorporated clause (c) to clause (f) with effect from 01.06.2015. Sub-clause to section 200A (1) refers to the fee if any to be computed in accordance with the provisions of section 200A(1)(e). Petitioner that till 01.06.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2022 - THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS PETITIONER: K.N.SREEKUMARAN, P.J.ANILKUMAR AND N.SANTHOSHKUMAR RESPONDENTS: ADV.CHRISTOPHER ABRAHAM, STANDING COUNSEL AND ADV.S.MANU, ASSISTANT SOLICITOR GENERAL JUDGMENT BECHU KURIAN THOMAS, J. By Ext.P1 to Ext.P3 intimations, petitioner has been called upon to pay the late filing fee under section 234E of the Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demanded by Ext.P1 late fee for not filing the statement of tax deduction at source, it is necessary to refer to section 200A of the Act. Section 200A(1) incorporated clause (c) to clause (f) with effect from 01.06.2015. Sub-clause to section 200A (1) refers to the fee if any to be computed in accordance with the provisions of section 200A(1)(e). It is the claim of the petitioner that till 01.06.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s thus prospective in nature. It is submitted that the aforesaid judgment has become final and is binding upon the authorities. 6. In view of the above, the demand in Ext.P1 to Ext.P3 intimations for the period from 2012-13 to 2014-15 is bereft of authority and cannot be legally sustainable. 7. Accordingly, I quash Ext.P1 to Ext.P3 intimations to the extent it demands late fee under section ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
