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In the result, both the appeals of the assessee are allowed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
11. In view of the above discussion, this Tribunal is of the considered opinion that the Assessing Officer has exceeded his jurisdiction in levying fee under Section 234E while processing the statement and make adjustment under Section 200A of the Act. Therefore, the impugned intimation of the lower authorities levying fee under Section 234 E of the Act cannot