Case Law Details
Case Name : Shivansh Infraestate Pvt. Ltd Vs (ITAT Lucknow)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Lucknow
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Shivansh Infraestate Pvt. Ltd Vs (ITAT Lucknow)
ITAT find that it is undisputed fact that the assessee has been charged late fee u/s. 234E for various returns filed in the Form-26Q for late filing of the statements. These cases relate to Assessment Year 2014-15. The various Hon’ble High Courts including the Hon’ble Karnataka High Court and Hon’ble Kerala High Court have held that the provisions of Section 234E are applicable w.e.f. 01.06.2015.
The Hon’ble Kerala High Court in the case of United Metals vs. ITO TDS,137 com 115 (Kerala) has also held similarly and the Luck...
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