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held that the fees prescribed u/s. 234E could be levied even without a regulatory provision being found in section 200A for computation of fees ... filing quarterly statement for deduction of tax u/s. 200(3) of the act. Section 234F prescribes the charging of fees for every day default

Public Interest Litigation to challenge the constitutional validity of Section 234F of the Income Tax Act, 1961, inserted with effect from 1.4.2018 by the Finance ... whereunder, in the event of delay in filing return of income under Section 139 of the Income Tax Act, a levy in the nature

material on record carefully. The CPC had issued intimation u/s. 200A wherein fees u/s. 234E of the act was levied ... filing quarterly statement for deduction of tax u/s. 200(3) of the act. Section 234F prescribes the charging of fees for every day default