Section 234E Fee Levy Invalid u/s 200A: One-Year Time Limit for Rectification Has Expired.

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....Levy of fee u/s 234E in the order u/s 200A - That time limit of one year has already elapsed and the defect is thus not curable even at this stage - the impugned levy of fees under section 234 E is unsustainable in law. - AT....