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Income Tax - Highlights / Catch Notes

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Late Fee under section 234E - On careful perusal of the decision ...


Gujarat High Court Rules Revenue Authorities Can Collect Late Fees u/s 234E, Despite Karnataka's Differing View.

August 6, 2022

Case Laws     Income Tax     AT

Late Fee under section 234E - On careful perusal of the decision of Hon'ble Jurisdictional High Court in Rajesh Kourani [2017 (7) TMI 458 - GUJARAT HIGH COURT] we find that that jurisdiction high court in para-20 of the decision has clearly dissented with the decision of Hon'ble Karnataka High Court in Fatheraj Singhvi [2016 (9) TMI 964 - KARNATAKA HIGH COURT] and held that even in absence of section 200A with introduction of section 234E, it was always open for the revenue to demand and collect the fee for late filing of the statements - AT

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