Gajanan Constructions v. DCIT
74 Taxmann.com 6Income Tax Appellate Tribunal2016#147 most cited
What is Gajanan Constructions v. DCIT authority for?
Late fees under section 234E can only be levied prospectively from June 1, 2015. Levying late fees for periods prior to this date is not permissible.
465
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.
Also referred to as
Gajanan Constructions v. DCIT · section 234E · late fees · prospective levy · June 1 · 2015 · TDS · tax deducted at source · penalty · assessment procedure
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Issues it is cited on
Judgments citing Gajanan Constructions v. DCIT
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