472 results for “TDS”+ Section 154clear
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Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal
154 of the Act dated 20.02.2021. The Assessee-appellant through these appeals has agitated the levy of late filing fees u/s 234E of the Income Tax Act (hereinafter referred to as ‘the Act’)along with interest thereupon levied u/s 220(2) of the Act. For the purpose of narration of facts, assessee’s appeal ITA No.34/Pat/2022 is taken