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TMI Blog2018 (7) TMI 1870X X X X Extracts X X X X X X X X Extracts X X X X ..... he statement filed by the assessee with regard to tax deducted at source by levying fee under Section 234E of the Act. The Parliament for the first time enabled the Assessing Officer to make adjustment by levying fee under Section 234E of the Act with effect from 01.06.2015. See SMT. G. INDHIRANI, SALEM, RAJAGURU SPINNING MILLS LTD., A. DHAKSHINAMURTHY , PADMA TEXTILES & MURTHY LUNGI COMPANY VERSU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 526/Chny/2018 - - - Dated:- 30-7-2018 - Shri N.R.S. Ganesan And Shri S. Jayaraman, JJ. Assessee by : None Revenue by : Ms. R. Anitha, JCIT ORDER S. Jayaraman, The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-2 (Incharge) Madurai, in ITA No. 0156/2016-17 dated 14.12.2017 for assessment year 2013-14. 2. Shri G. Radhakrish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Thereafter, the AO passed an order dated 27.12.2016 holding that levy of fee u/s. 234E is mandatory and raised the demand of ₹ 9,000/-. Aggrieved, the assessee filed appeal before the Ld. CIT(A). The Ld. CIT(A) dismissed the appeal. Aggrieved against the order of the Ld. CIT(A), the assessee filed this appeal. 3. None was present for the assessee, however, it has filed a written submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reason that prior to 01.06.2015, there was no enabling provision in section 200A of the Act for levy of fees u/s. 234E while processing the statement of tax deducted at source. The ITAT has also held that it is open to the Assessing Officer to pass a separate order u/s. 234E of the Act levying fee, provided the limitation for such a levy did not expire. Thus, the assessee submitted that the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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