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Income Tax - Highlights / Catch Notes

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Late filing fee u/s 234E - Fee for default in furnishing ...


Court Rules Late Filing Fee u/s 234E Inapplicable Before June 1, 2015, Due to Lack of Jurisdiction.

June 3, 2022

Case Laws     Income Tax     HC

Late filing fee u/s 234E - Fee for default in furnishing statements - This Court had already declared that section 234E has no application prior to 01.06.2015 since section 200A was inserted only from that day. Thus for the period prior to 01.06.2015, respondents had no jurisdiction or authority to impose the late fee. - HC

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