Section 234E late fees not payable for any period prior to 01-06-2015

Fatehraj Singhvi Vs Union of India (Karnataka High Court) Karnataka High Court in the case of Fatehraj Singhvi Vs Union of India examined the issue of late fees under Section 234E of the Income Tax Act for the period prior to 01-06-2015. The judgment and its implications are discussed in detail. Analysis: The court heard arguments from both parties and considered the relevant provisions of the Income Tax Act. It noted that Section 234E, which imposes a fee for failure to furnish statements, came into force on 01-07-2012. The court discussed the interplay between Section 234E, Section 271H (pen...