Fee Levied u/s 234E for TDS Processing Contested; Impugned Order Set Aside Due to Missed Deadline.

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....Levy of fee under Section 234E - processing the TDS statement furnished by the assessee u/s 200A - the AO has not passed any order u/s. 234E independently within 31.03.2015 and hence, the impugned order is set aside.....