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    <title>2018 (6) TMI 303 - ITAT CHANDIGARH</title>
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    <description>The ITAT allowed the appeals, emphasizing the maintainability of appeals before CIT(A) and the invalidity of levying fees u/s 234E before 01.06.2015 as per Section 200A and Section 234E. The ITAT held that the appeals were maintainable, disagreed with the CIT(A), and directed the deletion of fees levied u/s 234E, following the decision of the Karnataka High Court.</description>
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      <description>The ITAT allowed the appeals, emphasizing the maintainability of appeals before CIT(A) and the invalidity of levying fees u/s 234E before 01.06.2015 as per Section 200A and Section 234E. The ITAT held that the appeals were maintainable, disagreed with the CIT(A), and directed the deletion of fees levied u/s 234E, following the decision of the Karnataka High Court.</description>
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