This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 234E late fee for defaults prior to 01.06.2015 is not sustainable
Case Law Details
- Case Name
- ICMC Projects Pvt. Ltd. Vs ITD (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
ICMC Projects Pvt. Ltd. Vs ITD (ITAT Delhi)
Hon’ble Karnataka High Court in case of Fatehraj Singhvi & Ors. vs. UOI & Ors. 2016 (9) TMI 964 is in favour of the assessee holding that the amendments brought in statute w.e.f. 01.06.2015 are prospective in nature and as such, notices issued u/s 200A of the Act for computation and intimation of payment of late filing fee u/s 234E of the Act relating to the period of tax deduction prior to 01.06.2015 was not maintainable.
At the same time, the Hon’ble Gujarat High Court in case of Rajesh Kourani vs. UOI (2017) 83 com 137 has decided the ...
