Levy of late fees u/s 234E for delay in filing TDS return for period prior to 01.06.2015 unwarranted
Case Law Details
Case Name : Sushil Kumar Marlecha Vs DCIT (ITAT Jodhpur)
Appeal Number : ITA No. 123/Jodh/2022
Date of Judgement/Order : 04/10/2023
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Jodhpur
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Sushil Kumar Marlecha Vs DCIT (ITAT Jodhpur)
ITAT Jodhpur held that levying late fees u/s 234E of the Income Tax Act for delay in filing TDS return for 4th quarter of F.Y. 2012-2013 unwarranted as power to levy fees has come into effect only from 01.06.2015
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Author Bio
