Search Results Page
Search Results
1 - 10 of 11 (1.70 seconds)Sh. Jasbir Singh Anand, Jadadhri vs Acit, Cpc (Tds), Ghaziabad on 8 March, 2019
The case of assessee before us is that the issue is squarely covered by various
5
orders of Tribunal, wherein the issue has been decided in respect of levy of late
filing fees under section 234E of the Act, in the absence of empowerment by the
Act upon Assessing Officer to levy such fees while issuing intimation under section
200A of the Act. The Tribunal vide order dated 21.09.2016 with lead order in
Maharashtra Cricket Association v. Dy. CIT [2016] 74 taxmann.com 6 (Pune - Trib.
relating to assessment years 2013-14 and 2014-15 for the respective quarters
deliberated upon the issue and held as under:--
Mohd. Nayeem Siddiqui Akash Timber ... vs Dcit (Cpc), Ghaziabad on 10 December, 2019
is against order of Assessing Officer passed under section 154 of the Act rejecting
rectification application moved by assessee against intimation issued levying late
filing fees charged under section 234E of the Act. The case of assessee before us is
that the issue is squarely covered by various orders of Tribunal, wherein the issue
has been decided in respect of levy of late filing fees under section 234E of the Act,
in the absence of empowerment by the Act upon Assessing Officer to levy such fees
while issuing intimation under section 200A of the Act. The Tribunal vide order dated
21.09.2016 with lead order in Maharashtra Cricket Association v. Dy. CIT [2016] 74
taxmann.com 6 (Pune - Trib.) relating to assessment years 2013-14 and 2014-15 for
the respective quarters deliberated upon the issue and held as under:--
National Laminate Corporation, Mumbai vs Cpc (Tds), Mumbai on 10 December, 2019
is against order of Assessing Officer passed under section 154 of the Act rejecting
rectification application moved by assessee against intimation issued levying late
filing fees charged under section 234E of the Act. The case of assessee before us is
that the issue is squarely covered by various orders of Tribunal, wherein the issue
has been decided in respect of levy of late filing fees under section 234E of the Act,
in the absence of empowerment by the Act upon Assessing Officer to levy such fees
while issuing intimation under section 200A of the Act. The Tribunal vide order dated
21.09.2016 with lead order in Maharashtra Cricket Association v. Dy. CIT [2016] 74
taxmann.com 6 (Pune - Trib.) relating to assessment years 2013-14 and 2014-15 for
the respective quarters deliberated upon the issue and held as under:--
Lawmen Concepts Pvt. Ltd., Mumbai vs Dcit-Cpc-Tds , Mumbai on 10 January, 2020
The second bunch of appeals in the case of Junagade Healthcare Pvt. Ltd. is against
order of Assessing Officer passed under section 154 of the Act rejecting rectification
application moved by assessee against intimation issued levying late filing fees charged
under section 234E of the Act. The case of assessee before us is that the issue is
squarely covered by various orders of Tribunal, wherein the issue has been decided in
respect of levy of late filing fees under section 234E of the Act, in the absence of
empowerment by the Act upon Assessing Officer to levy such fees while issuing
intimation under section 200A of the Act. The Tribunal vide order dated 21.09.2016 with
lead order in Maharashtra Cricket Association v. Dy. CIT [2016] 74 taxmann.com 6
(Pune - Trib.) relating to assessment years 2013-14 and 2014-15 for the respective
quarters deliberated upon the issue and held as under:--
M/S Elkay Spirits P Ltd.,, Pune vs Assistant Commissioner Of Income-Tax, ... on 16 June, 2022
"11. We have heard the rival contentions and perused the record. The
issue arising in the present bunch of appeals is against levy of late
filing fees under section 234E of the Act while issuing intimation
under section 200A of the Act, in the first bunch of appeals. The
second bunch of appeals in the case of Junagade Healthcare Pvt. Ltd.
is against order of Assessing Officer passed under section 154 of the
Act rejecting rectification application moved by assessee against
intimation issued levying late filing fees charged under section 234E
of the Act. The case of assessee before us is that the issue is squarely
covered by various orders of Tribunal, wherein the issue has been
decided in respect of levy of late filing fees under section 234E of the
Act, in the absence of empowerment by the Act upon Assessing Officer
to levy such fees while issuing intimation under section 200A of the
Act. The Tribunal vide order dated 21.09.2016 with lead order in
Maharashtra Cricket Association v. Dy. CIT [2016] 74taxmann.com 6
(Pune - Trib.) relating to assessment years 2013-14 and 2014-15 for
the respective quarters deliberated upon the issue and held as
under:--
Post Master Head Post Office,, Parbhani vs Joint Commissioner Of Income-Tax, ... on 18 July, 2022
"11. We have heard the rival contentions and perused the record.
The issue arising in the present bunch of appeals is against levy of
late filing fees under section 234E of the Act while issuing
intimation under section 200A of the Act, in the first bunch of
appeals. The second bunch of appeals in the case of Junagade
Healthcare Pvt. Ltd. is against order of Assessing Officer passed
under section 154 of the Act rejecting rectification application
moved by assessee against intimation issued levying late filing fees
charged under section 234E of the Act. The case of assessee before
us is that the issue is squarely covered by various orders of
Tribunal, wherein the issue has been decided in respect of levy of
late filing fees under section 234E of the Act, in the absence of
empowerment by the Act upon Assessing Officer to levy such fees
while issuing intimation under section 200A of the Act. The
Tribunal vide order dated 21.09.2016 with lead order in
Maharashtra Cricket Association v. Dy. CIT [2016] 74
taxmann.com 6 (Pune - Trib.) relating to assessment years 2013-14
and 2014-15 for the respective quarters deliberated upon the issue
and held as under: --
Late Jayesh Thar , Mumbai vs Income Tax Officer Tds, Ward Kalyan, ... on 19 September, 2022
Pratap Pundlikrao Pawar, Beed vs Deputy Commissioner Of Income Tax, ... on 2 May, 2023
"11. We have heard the rival contentions and perused the record.
The issue arising in the present bunch of appeals is against levy of
late filing fees under section 234E of the Act while issuing
intimation under section 200A of the Act, in the first bunch of
appeals. The second bunch of appeals in the case of Junagade
Healthcare Pvt. Ltd. is against order of Assessing Officer passed
under section 154 of the Act rejecting rectification application
moved by assessee against intimation issued levying late filing fees
charged under section 234E of the Act. The case of assessee before
us is that the issue is squarely covered by various orders of
Tribunal, wherein the issue has been decided in respect of levy of
late filing fees under section 234E of the Act, in the absence of
empowerment by the Act upon Assessing Officer to levy such fees
while issuing intimation under section 200A of the Act. The
Tribunal vide order dated 21.09.2016 with lead order in
Maharashtra Cricket Association v. Dy. CIT [2016] 74
taxmann.com 6 (Pune - Trib.) relating to assessment years 2013-14
and 2014-15 for the respective quarters deliberated upon the issue
and held as under:--
Vishwakarma Founders (India) Private ... vs Income Tax Officer (Tds), Kolhapur Tds ... on 10 July, 2025
"11. We have heard the rival contentions and perused the record. The
issue arising in the present bunch of appeals is against levy of late filing
fees under section 234E of the Act while issuing intimation under
section 200A of the Act, in the first bunch of appeals. The second bunch
of appeals in the case of Junagade Healthcare Pvt. Ltd. is against order
of Assessing Officer passed under section 154 of the Act rejecting
rectification application moved by assessee against intimation issued
levying late filing fees charged under section 234E of the Act. The case
of assessee before us is that the issue is squarely covered by various
orders of Tribunal, wherein the issue has been decided in respect of
levy of late filing fees under section 234E of the Act, in the absence of
empowerment by the Act upon Assessing Officer to levy such fees while
issuing intimation under section 200A of the Act. The Tribunal vide
order dated 21.09.2016 with lead order in Maharashtra Cricket
Association v. Dy. CIT [2016] 74 taxmann.com 6 (Pune - Trib.) relating
to assessment years 2013-14 and 2014-15 for the respective quarters
deliberated upon the issue and held as under:--