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Income Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Levy of late filing fee u/s 234E without issuing SCN - delay in ...


Court Upholds Section 234E: Late Filing Fees for TDS Returns Valid Without Show Cause Notice.

November 2, 2015

Case Laws     Income Tax     HC

Levy of late filing fee u/s 234E without issuing SCN - delay in submitted TDS returns - Constitutional validity challenged - the provisions of Section 234E of the Act are neither ultra vires nor unconstitutional and, thus, finding no merit in the instant writ petition - HC

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