RAMAMURTHY D.P.,PUDUCHERRY vs. ITO, TDS WARD,, PUDUCHERRY

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.1741 & 1742/Chny/2025 िनधा"रण वष" /Assessment Years: 2013-14 & 2014-15

24,200/- without assigning proper reasons and justification. 3. The NFAC, Delhi failed to appreciate that the levy of fee under Section 234E of the Act on various facets was wrong, erroneous, unjustified, incorrect, invalid and not sustainable both on facts and in law. 4. The NFAC, Delhi failed to appreciate that the levy of late fee under Section 234E