Levy of late filing fee u/s 234E - The submission of petitioner ...

Amendment to Section 200A from 2015 doesn't invalidate 2013 and 2016 notices; valid u/s 234E from 2012.

December 13, 2023

Case Laws Income Tax HC

Levy of late filing fee u/s 234E - The submission of petitioner that the amendment in Section 200A has been brought into effect w.e.f. 01.06.2015 and, therefore, the impugned notices issued way back in 2013 and 2016 are incorrect is liable to be rejected at the threshold. The law on the date when the impugned notices were issued was as provided under Section 234E which had been inserted by the Finance Act, 2012 w.e.f. 01.07.2012. - HC

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Levy of late filing fee u/s 234E - The submission of petitioner ...

Amendment to Section 200A from 2015 doesn't invalidate 2013 and 2016 notices; valid u/s 234E from 2012.

December 13, 2023

Case Laws Income Tax HC

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