9911796707
TMI Blog2022 (12) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee, are directed against separate orders of the Assessing Officer passed for levying late fee penalty u/s 234E for late filing of TDS statements for 2nd, 3rd and 4th Quarters of Form 26Q and 4th Quarters of Form 27Q and 24Q for assessment year 2014-15 and for late filing of TDS statement for 1st, 2nd and 3rd quarters of Form 26Q for Assessment year 2015-16. All these appeals are taken up toget ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26Q 15.05.2014 05.11.2014 174 6752 34800 12.11.2014 4th 27Q 15.05.2014 05.11.2014 174 0 34800 12.11.2014 4th 24Q 15.05.2014 12.01.2015 242 19074 48400 16.1.2005 244400 Financial year 2014-15 Asstt. Year 2015-16 Qr. Form No. Due Date Date of filing Delay Interest paid Late fee charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; and the judgment of the Hon'ble Karnataka High Court rendered in the case of Fatheraj Singhvi and Ors. Vs. Union of India and Ors. [ Writ Appeal nos. 2663-2674/2015(T-IT) dated 16.08.2016]. 5. Learned DR opposed the submissions and supported the orders of the authorities below. 6. I have heard rival contentions and perused the material available on record. I find that the Division Bench of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of tax deduction prior to 01.06.2015 was not maintainable. 7. At the same time, the Hon'ble Gujarat High Court in case of Rajesh Kourani vs. UOI (2017) 83 taxmann.com 137 has decided the issue against the assessee. 8. Under these circumstances, we are of the considered view that the decision rendered by Hon'ble Supreme Court in the case of Vegetable products Limited 88 ITR 192 (S ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
