Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm
TDS), Kannur (hereafter “the AO”) is justified in levying late fee u/s. 234E of the Act. The provisions of section 200(3) of the Act require a person to deliver a statement of tax deducted at source within the period specified therein. If the statement is not furnished within the due date, late fee on the tax deductible at source