Case Law Details
Case Name : K. Nirai Mathi Azhagan Vs Union of India (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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K. Nirai Mathi Azhagan Vs Union of India (Madras High Court)
Conclusion: Fees for late filing of income tax returns under section 234F was a fixed charge not a penalty for the extra service which the Department had to provide due to the late filing of the Income Tax return.
Held: Assessee had challenged section 234F on the ground that it was a pe
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