Levy of late fee u/s 234E - Validity of intimation u/s 200A - ...
Income Tax
July 2, 2020
Levy of late fee u/s 234E - Validity of intimation u/s 200A - Though the intimation issued U/s 200A of the Act is an appealable order, however, the said order can be challenged only on the ground that the adjustment made by the A.O. or intimation issued U/s 200A of the Act is not in accordance with the provisions of Section 234E or Section 200A of the Act. Only if the A.O. has failed to comply with the mandatory provisions of these Sections while making the adjustment and issuing the intimation, the same can be challenged in the appeal.
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