Case Law Details
Case Name : Gangamai College of Engineering Vs ACIT (ITAT Pune)
Related Assessment Year : 2016-17
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Gangamai College of Engineering Vs ACIT (ITAT Pune)
Held that when there is a delay, a late fee u/s 234E and 200A of the Act is automatic and there is no discretion not to levy late fees with the TDS Officer.
Facts-
The Assistant Commissioner of Income Tax, CPC (TDS), Ghaziabad issued an intimation u/s 200A and 154 of the Income Tax Act, 1961 for the AY 2016-17 levying a late fee under the provisions of section 234E of Rs.77,220/- by sta
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One Comment
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234e is nothing short of tax terrorism.
Government looting the innocent public.
They should be ashamed of themself for such cowardly act.