TMI Blog2018 (10) TMI 1960X X X X Extracts X X X X X X X X Extracts X X X X ..... ce with the provisions of section 234E and this was effective from 1/6/2015; meaning thereby any levy of late fees u/s 234E read with section 200A of the Act can be imposed only from 1/6/2015 onwards. In the instant case of the assessee, for all three quarters i.e. quarter 1, quarter 3 and quarter 4 for assessment year 2015-16, it pertains to financial year 2014-15 i.e. before the provision for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A)-4, Lucknow dated 26/10/2017 pertaining to assessment year 2015-16 for quarter 1, quarter 3 and quarter 4 as per grounds of appeal on record. 2. The only grievance of the assessee is imposition of late fees under section 234E read with section 200A of the Act. These cases were heard together and since the issue is similar and grounds are common, therefore, are disposed of in this consolid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only from 1/6/2015 onwards. In the instant case of the assessee, for all three quarters i.e. quarter 1, quarter 3 and quarter 4 for assessment year 2015-16, it pertains to financial year 2014-15 i.e. before the provision for charging late fee is coming into effect. Therefore, so far as assessee s case is concerned, since it is prior to 1/6/2015, there is no question for imposition of late fees und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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