DR C FERNANDES CO-OPERATIVE CREDIT SOCIETY ,UTTARA KANNADA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL PROCESSING CELL TDS , UTTARA KANNADA

In the result, all nine appeals filed by the assessee for Assessment

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

TDS. According to the learned DR, section 234E of the Act is a charging provision creating a charge for levying fees for default in filing statements and the fee prescribed under section 234E of the Act could be levied even without a regulatory provision being found in section 200A

DR C FERNANDES CO-OPERATIVE CREDIT SOCIETY LIMITED ,UTTARA KANNADA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL PROCESSING CELL TDS , UTTARA KANNADA