section (3) as even in the absence of section
200A of the Act with introduction of section 234E , it was always open
for the revenue ... violation of section 200(3) . In
any case, the levy of fee u/s 200A in accordance with the provision
of section 234E has come
enable collection of fee under Section 234 in the form
prescribed under Section 200 (3) and processed under Section ... batch
“12. On a perusal of sub-section (1) of section 234E , it is
clear that a fee is sought to be levied inter alia
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
section (3) of section 200 or the proviso to sub-
section (3) of section 206C .
(2) The penalty referred to in sub-section (1) shall ... section (2A) or sub section (3) of section
200 or the proviso to sub-section (3) or under sub-section (3A) of section 206C] shall
section (3) as even
in the absence of section 200A of the Act with introduction of section 234E ,
it was always open for the revenue ... Clause (c) to section 200A(1) , section 200A did
not provide for computation of fee payable u/s 234E of the Act at the time
Clause (c) to section 200A(1) , section 200A did
not provide for computation of fee payable u/s 234E of the Act at the time ... where
the assessee, instead of mentioning section 154 , mentioned section 200A
against the section and sub-section of the Income-tax Act, 1961 . We,
therefore
section (3) as even in the absence of section
200A of the Act with introduction of section 234E , it was always open
for the revenue ... violation of section 200(3) . In
any case, the levy of fee u/s 200A in accordance with the provision
of section 234E has come
time prescribed in sub-section (3) of section 200 or the
proviso to sub-section (3) of section 206C of the Act.
4. The revenue ... section (1) of
section 200A of the Act are prospective in nature,
therefore, fee u/s 234E cannot be levied in the
statement processed
given in purported exercise of power under Section 200A are in
respect of fees under Section 234E for the period prior to 1.6.2015. As
such ... cases. It is observed on perusal of Section 200 sub
section (3) r.w.s. 206C sub-section (3) proviso that when the assessee
statement
and where the provisions of both sub-section (1)
and (3) to section 234E of the Act are mandatory,
10
since the word used ... section 200A in the Act, the existing
provisions of section 200A of the Act does not
provide for determination of fees payable under
section 234E
