while issuing intimation under section 200A of the Act and
henceforth levy of fees u/s 234E in the case is without authority ... intimation raising demand prior to 01.06.2015
under section 200A of the Act levying section 234E of the Act
late fees is not valid". However
while issuing intimation under section 200A of the Act and
henceforth levy of fees u/s 234E in the case is without authority ... intimation raising demand prior to 01.06.2015
under section 200A of the Act levying section 234E of the Act
late fees is not valid". However
made the
person responsible for Sec. 190 to Sec. 203AA and Sec.285 , this
phrase does not cover Sec.234E , it means ... clause
(c) against any amount paid under section 200 or section 201 or section 234E and
any amount paid otherwise
amendment to section 200A of the Act w.e.f.
1.6.2015 empowering the Assessing officer levying the fees under
section 234E ... amendment to section 200A of the Act
w.e.f. 01.6.2015 empowering the Assessing officer levying the fees
under section 234E of the Act. Following
Sec. 204 of the Act
Section 204 particularly states that "for the purposes of Sec. 190 to
Sec. 203 and for Sec ... clause
(c) against any amount paid under section 200 or section 201 or section 234E and
any amount paid otherwise
made
the person responsible for Sec. 190 to Sec. 203AA and Sec.285 ,
this phrase does not cover Sec.234E , it means ... clause
(c) against any amount paid under section 200 or section 201 or section 234E and
any amount paid otherwise
been issued on 30th July, 2015 u/s 200A of the Act imposing the penalty u/s
234E of the Act. It was accordingly submitted ... assumption of jurisdiction by the AO u/s 200A(1)(C) to levy fees under section
234E of the Act. Even though the quarterly return
been issued on 18th September, 2015 u/s 200A of the Act imposing the penalty
u/s 234E of the Act. It was accordingly submitted ... assumption of jurisdiction by the AO u/s 200A(1)(C) to levy fees under
section 234E of the Act. Even though the quarterly return
section 206C,
we are referring to it in passing only because the proviso to sub-
section (3) of section 206C finds mentions in section 234E ... with sub-section (3) of Section 200 or the proviso to sub-section (3)
of Section 206C .
(4) The provisions of this section shall apply
section 206C, we are referring to it in passing only because the
proviso to sub-section (3) of section 206C finds mentions in section 234E ... with sub-section
(3) of Section 200 or the proviso to sub-section (3) of Section 206C.
(4) The provisions of this section shall apply
