In the result, the assessee’s appeals are dismissed
Bench: Shri Sanjay Arora & Shri Manomohan Das
section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17