In the result, the appeal of the assessee in ITA
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
disallowance of Rs.1,24,30,390/-, the ld. CIT(A) has dealt with the issue relating to Late Fee under section 234E of the Act levied by the Assessing Officer, CPC-TDS vide order dated 2.9.2021 passed under section 154 r.w.s. 200A