Levy late fee u/s 234E - intimation u/s 200A - late fee imposed ...
Income Tax
December 7, 2023
Levy late fee u/s 234E - intimation u/s 200A - late fee imposed prior to 01.06.2015 - Section 234E of the Act by itself creates a liability and the liability to pay the late fee is not dependent on Section 200A(1)(c) of the Act which only prescribes the recovery mechanism - Levy of late fee is not dependent on Section 200A(1)(c) - Challenge to the order imposing the levy of late fee prior to 01.06.2015 stands rejected. - HC
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