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TMI Blog2022 (3) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue of levy of fee u/s 234E which was introduced w.e.f. 01.06.2015 has been examined in the context of its applicability whether retrospective or prospective. In case of Fatehraj Singhvi Ors. vs. UOI Ors. [ 2016 (9) TMI 964 - KARNATAKA HIGH COURT] is in favour of the assessee holding that the amendments brought in statute w.e.f. 01.06 .2015 are prospective in nature and as such, noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A read with section 234E in all the cases wherein the defaults were prior to 01 .06.2015 is not sustainable in the eyes of law. Thus the fee levied u/ s 234E is hereby ordered to be deleted - Decided in favour of assessee. - ITA/IT(SS)A/CO No. : 1361 to 1374/Del/2021, 749 to 755/Del/2021 - - - Dated:- 25-2-2022 - Sh. Saktijit Dey, Judicial Member And Dr. B. R. R. Kumar, Accountant Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax deduction at source or a correction statement has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200 , such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the statement; or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act for computation and intimation of payment of late filing fee u/s 234E of the Act relating to the period of tax deduction prior to 01.06.2015 was not maintainable. 7. At the same time, the Hon ble Gujarat High Court in case of Rajesh Kourani vs. UOI (2017) 83 taxmann. com 137 has decided the issue against the assessee. 8. Under these circumstances, we are of the considered view that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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