MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR
In the result, appeal in ITA No
ITA 112/JODH/2019[2017-18 (26 Q - 4)]Status: DisposedITAT Jodhpur25 Nov 2019
Bench: Shri N.K. Saini & Shri Sandeep Gosain
For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E
condonation of delay and appeal prior to amendments also did not make imposition of late fees by Sec. 234E to be ultra vires. The Writ Petition has no merits and is accordingly dismissed.” We note that thus the Hon’ble jurisdictional High Court in this case has upheld the Constitutional validity of the provision of section 234E
