2015 (6) TMI 1001

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....Appellant by Shri Rajesh Mehta Respondent by Shri R.A. Verma ORDER PER SHRI B.C. MEENA, AM These appeals filed by these two assessees emanate from two orders of the learned CIT(A)-II, Indore, both dated 13.6.2014. In these appeals, the assesses have taken the following common grounds :- (i) On the facts and in the circumstances of the case, the order of the ld. CIT(A)-II is co....

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.... Hence prays to quash the illegal and unlawful order. (vi) Levy of late fees u/s 234E of the Income Tax Act, 1961 is unconstitutional because deductor is already penalized by way of interest on late payment u/s 201(1A)." 2. We have heard both the parties at length. On identical facts and grounds, we have decided another appeal bearing ITA No. 550/Ind/2014 and vide our order dated 11th ....