108 results for “disallowance”+ Section 234Eclear
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In the result, all 10 appeals at the instance of assessee(s) are allowed
Bench: Shri Chandra Mohan Garg
section 200A for levy of late-fee thereby rendering the late-fee charged in intimations issued u/s 200A as illegal and such a proposition is upheld by various courts including jurisdictional Bench of ITAT, Indore itself. Ld. AR submitted that the levy of late-fee illegally upon the assessee, is certainly a “mistake apparent on record” and therefore the assessee