filing the statement of TDS remittance, levied late fee under section
234E of the Act.
2. By Ext.P1 to Ext.P9 intimations ... time
prescribed in sub-section (3) of Section 200 or the proviso to sub-
section (3) of section 206C , he shall be liable
amount paid under section 200 or section
Page 3 of 8
ITA Nos. 387 to 390/Bang/2022
201 or section 234E and any amount ... Karnataka
High Court held that amendment made u/s. 200A
providing that fee u/s. 234E of the Act could be
computed at the time
came to be substituted under section 200A
providing that the fee under section. 234E can be computed at the time
of processing of the return ... provide for making of demand of such fee under
Section 200A payable under Section 234E . Hence, considering the
aforesaid peculiar facts and circumstances
default in furnishing the statements under sub section 3 of section
200 of the Act. In section 200A which deals with processing of the
Statements ... section 200A(1) . The enabling sub-clause (c) to (f) to
section 200A(1) in respect of Late Filing Levy u/s 234E were enacted
Section 234E , Section
271H and the aforesaid proviso to Section 272A(2) , it can be said that, the
fee provided under Section 234E is contemplated ... provide
for making of demand of such fee under Section 200A payable under
Section 234E . Hence, considering the aforesaid peculiar facts and
circumstances
provide
for making of demand of such fee under Section 200A payable
under Section 234E . Hence, considering the aforesaid peculiar
facts and circumstances ... period of 01.06.2015 (the date on which
the section enabling levy of fees under Sec.234E was made
available in Sec.200A ), therefore, no infirmity
provide for making of demand of such fee
under Section 200A payable under Section 234E . Hence, considering the
aforesaid peculiar facts and circumstances ... effect. Resultantly, the demand under Section 200A for
computation and intimation for the payment of fee under Section 234E could
not be made in purported
section
(2A) or subsection (3) of section 200 or the proviso to sub-
section (3) or under sub-section (3A) of section 206C] shall ... statement referred to in sub-section (3) of
Section 200 or the sub-section (3) of Section 206C, no penalty
shall be imposed
filing the statement of TDS remittance, levied late fee under
section 234E of the Act.
2. By Ext.P1 to Ext.P5 intimations ... within the time
prescribed in sub-section (3) of Section 200 or the
proviso to subsection (3) of section 206C , he shall
be liable
time
prescribed in sub-section (3) of Section 200 or the proviso to sub-
section (3) of section 206C , he shall be liable ... section 200A of the Act. Section 200A(1) incorporated clause (c) to
clause (f) with effect from 01.06.2015. Sub-clause to section 200A
(1) refers
