ITAT Amritsar-Raising of Demand u/s 200A for Late Fee u/s 234E Not Permissible before 01-06-2015 for want of Enabling Provisions
Landmark Judgement ITAT Amritsar-Raising of Demand u/s 200A for Late Fee u/s 234E Not Permissible before 01-06-2015 for want of Enabling Provisions Authored by: www.onlinelawsolutions.com Get Daily Updates of tax & law on email: Click here The Hon’ble Amritsar bench has given a landmark judgement on the issue of 234E Fee levied prior to June,2015 in the case of Sibia Healthcare Private Limited v./s Dy. Commissioner of Income-tax (TDS), in I.T.A. No.90/Asr/2015 and has deleted the addition- The Hon’ble Tribunal held as under:- “ In view of the above discussions, in our considered view, the adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A. This intimation is an appealable order under section 246A(a), and, therefore, the CIT(A) ought to have examined legality of the adjustment made under this intimation in the light of the scope of the