No Authority under Law to Levy Section 234E Penalty prior to 01.06.2015

Ajvin Infotech Pvt Ltd Vs DCIT (ITAT Delhi)

In the given case, two separate appeals by the same assessee are preferred against the common order of the CIT(A) pertaining to second quarter of F.Y. 2013-14 and third quarter of F.Y. 2013-14 .

The issue under consideration is whether penalty u/s 234E will be levied after filing of TDS return or not?

The assessee is having the intention that as per the provisions of Sec. 234E made applicable w.e.f

Please become a Premium member. If you are already a Premium member, login here to access the full content.