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    <title>2017 (11) TMI 671 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeals filed by the assessee, holding that the Assessing Officer was not empowered to levy fees under Section 234E while processing TDS statements for periods prior to 01/06/2015. The Tribunal also held that the intimation issued under Section 200A is appealable, reversing the CIT(A)&#039;s findings on the maintainability of the appeal. The demand raised by the AO by charging fees under Section 234E was deleted, and the appeals were allowed in favor of the assessee.</description>
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      <title>2017 (11) TMI 671 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=350792</link>
      <description>The Tribunal allowed the appeals filed by the assessee, holding that the Assessing Officer was not empowered to levy fees under Section 234E while processing TDS statements for periods prior to 01/06/2015. The Tribunal also held that the intimation issued under Section 200A is appealable, reversing the CIT(A)&#039;s findings on the maintainability of the appeal. The demand raised by the AO by charging fees under Section 234E was deleted, and the appeals were allowed in favor of the assessee.</description>
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      <pubDate>Thu, 09 Nov 2017 00:00:00 +0530</pubDate>
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