Section 119 in The Income Tax Act, 1961 [Entire Act]
section (1A) of section 201, sections 210, 211, 234A, 234B, 234C, 234E, 95[234F,] 270A, 271, 271C, 271CA (and 273 or otherwise), general or special
Search Results Page
Search Results
1 - 10 of 1915 (0.71 seconds)Section 200A in The Income Tax Act, 1961 [Entire Act]
shall be computed in accordance with the provisions of section 234E; (d) the sum payable by, or the amount of refund due to, the deductor ... against any amount paid under section 200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest
Section 234E in The Income Tax Act, 1961 [Entire Act]
Section 234E in The Income Tax Act, 1961
234E. Fee for default in furnishing statements.
(1) Without prejudice to the provisions of the Act, where
Rajesh Kourani vs Union Of India & 4 on 20 June, 2017
filed by an individual. He has
challenged the vires of section 234E of the Income Tax
Act, 1961 ('the Act' for short ... Government within the time
prescribed. With effect from 01.07.2012, section 234E
was introduced in the Act for levying fee for default
Page
M/S Dundlod Shikshan Sansthan & Anr. vs Union Of India And Ors. on 28 July, 2015
following reliefs:-
1. That Hon'ble Court may declare section 234E of the Income Tax Act, 1961 as unconstitutional by issuing necessary directions ... other relief deemed beneficial be also awarded;
3. The validity of Section 234E was challenged in the Bombay High Court. In Rashmikant Kundalia
State Bank Of India (Sarigam Branch),, ... vs The Asstt. Commissioner Of Income Tax, ... on 5 July, 2017
holding that the impugned levy of fees under
section 234E of the Income Tax Act, 1961, by way of intimation under section 200A ... assessees at branch level, and the impugned orders levying fee under section 234E of
the Act were passed on assessees, which are branches
Section 206CB in The Income Tax Act, 1961 [Entire Act]
shall be computed in accordance with the provisions of section 234E; (d) the sum payable by, or the amount of refund due to, the collector ... clause (c) against any amount paid under section 206C or section 234E and any amount paid otherwise by way of tax or interest
Vidya Vardhani Education & Research ... vs Deputy Commissioner Of Income-Tax,, on 13 January, 2017
Tribunal on the same issue of charging of fees under section 234E of
the Act. The said submissions are placed on record and we proceed ... Officer under section 200A of the Act , wherein fees
payable under section 234E of the Act have been charged by the Assessing
Officer. The Legislature
Junagade Healthcare Pvt.Ltd,, Nashik vs Assistant Commissioner Of Income-Tax, ... on 25 October, 2018
similar issue of levy of charges under section 200A r.w.s.
234E of the Act. In order to adjudicate the issues, we refer ... erred in upholding the levy of late fee u/s 234E of
Rs.3,000/- in the intimation order u/s 200A passed in respect
Mr. Rashmikant Kundalia And Another vs Union Of India And Another on 9 February, 2015
Constitution of India, the Petitioners have challenged the constitutional
validity of section 234E of the Income Tax Act, 1961. Section 234E seeks
to levy ... Revenue on his various clients.
According to the Petitioners, section 234E is ultra vires and violative of
Article 14 of the Constitution of India