Case Law Details
Case Name : Sri. Fatheraj Singhvi And Others Vs. UOI And others (Karnataka High Court)
Appeal Number : Writ Petition No-2663-2674/2015 and
Date of Judgement/Order : 26.08.2016
Related Assessment Year : 2013-14 and 2014-15
Courts :
All High Courts Karnataka High Court
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CA Saurabh Chokhra
Brief of the case:
- The Hon’ble Karnataka High court in the above cited case held that since before 01.06.2015 section 234E providing for late fee for delay filling of TDS returns was not linked to / not referred under Sec 200A processing of TDS returns. As a result of this the late fee charge was invalid and illegal.
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Author Bio
whether late filing of income return for year 2012-2013 and 2013-2014 1,2,3 quarter is waived for govt aided aided school