HARDEEP SINGH,JAMSHEDPUR vs. ITO(TDS)J, JAMSHEDPUR

In the result, both the appeals of the assessee are allowed

condone the delay of 91 days in filing both the appeals and both the appeals are heard on merits. 3. The sole issue involved in both the appeals of the assessee is that the CIT(A) erred in confirming the order of AO levying late fee u/s.234E of the Act for delay in filing quarterly statement. 4. Brief facts

HARDEEP SINGH,JAMSHEDPUR vs. ITO(TDS)J, JAMSHEDPUR

In the result, both the appeals of the assessee are allowed