SUSHIL KUMAR BERLIA,SILIGURI vs. I.T.O., TDS, WARD - 5(2), SILIGURI
In the result, all the appeals of assessee are allowed
ITA 1773/KOL/2024[2013-2014]Status: DisposedITAT Kolkata29 Nov 2024AY 2013-2014
Bench: Sri Rajesh Kumar & Pradip Kumar Choubey
Section 154Section 200ASection 200A(1)(c)Section 201ASection 220(2)Section 220ASection 234ESection 250
200A by way of insertion of clause
(c) was only with effect from 1-6-2015 and therefore no fees would be payable by assessee for any period prior to 1-6-2015 - Whether therefore, demand raised by Income Tax Authorities for levying late fee under section 234E for period prior to 1-6-2015 would not be sustainable - Held
