TMI Blog2023 (9) TMI 1342X X X X Extracts X X X X X X X X Extracts X X X X ..... and 26007 of 2023 - - - Income Tax - Late fee as payable in terms of u/s 234E - HELD THAT:- The issue is squarely covered by the decision of the Karnataka High Court in Sri.Fatheraj Singhvi and others Vs. Union of India and others [ 2016 (9) TMI 964 - KARNATAKA HIGH COURT] and in Rajesh Kourani Vs. Union of India and others[ 2017 (7) TMI 458 - GUJARAT HIGH COURT] and in M/s.Viswabharathi Text ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring Communication Ref.No.20102021/00020/CD dated 27.10.2021 asking the petitioner to pay a sum of Rs. 4,19,010/- for late filing of the statement for filing Tax Deducted at Source (TDS). 3. The specific case of the petitioner is that the machinery itself was incorporated under Section 200A(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as the IT Act) for the first time with effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of India and others , 2017 (7) TMI 458 and the order of the Income Tax Appellate Tribunal, 'A' Bench, Chennai in M/s.Viswabharathi Textiles Private Limited Vs. The Commissioner of Income Tax-III, Coimbatore in I.T.A.No.778/Mds/2011. 8. The issue as to whether the petitioner is liable to pay late fee under Section 234E of the IT Act can be decided by the respondents independently by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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