Rectification u/s 154 - the two Hon’ble High Courts have ...
Income Tax
August 21, 2023
Rectification u/s 154 - the two Hon’ble High Courts have expressed the different views regarding the question whether late fee under section 234E can be levied for the period prior to 1.6.2015 - The order passed u/s 200A cannot be rectified on the issue which is a debatable issue. Provisions of section 154 cannot be invoked for debatable issue. - AT
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