2015 (6) TMI 1001

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - - - Dated:- 11-6-2015 - Shri D.T. Garasia, Hon ble Judicial Member and Shri B.C. Meena, Hon ble Accountant Member Appellant by Shri Rajesh Mehta Respondent by Shri R.A. Verma ORDER PER SHRI B.C. MEENA, AM These appeals filed by these two assessees emanate from two orders of the learned CIT(A)-II, Indore, both dated 13.6.2014. In these appeals, the assesses have tak .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Income Tax Act, 1961 hence none of the person has been held responsible u/s 204 for the default u/s 234E, Hence prays to quash the illegal and unlawful order. (vi) Levy of late fees u/s 234E of the Income Tax Act, 1961 is unconstitutional because deductor is already penalized by way of interest on late payment u/s 201(1A). 2. We have heard both the parties at length. On identical facts and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X