2019 (1) TMI 1613

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....ppeal is directed against the order of the CIT(A), Mumbai-59 dated 06.04.2015 upholding the levy of fees of Rs. 28,100/- under Section 234E of the Income Tax Act, 1961 (in short 'the Act') imposed by the Assessing Officer while processing the TDS statement of financial year 2012-13. 2. The appellant filed the quarterly TDS statement for Q2 of financial year 2012-13 on 7th June, 2013 as against t....

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....f the Act. Thus, it is contended that levy of fee as per Section 234E of the Act is illegal and wrong in the present case. 4. The aforesaid plea has been opposed by the Revenue before us, and the Ld. D.R pointed out that the CIT(A) has upheld the imposition of fee by relying on the judgement of the Hon'ble Bombay High Court in the case of Rashmikant Kundalia vs. Union of India dated 9th Febr....

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....of the bare provisions of the Act, as it stood at the relevant point of time. Our coordinate bench in the case of M/s. Dhami Finance Ltd. (supra) has also taken a similar view. In fact, the Mumbai bench has noted and followed an earlier decision of the Pune bench of the Tribunal in the case of Gajanan Constructions and others, ITA Nos. 1292 & 1293/PN/2015 dated 23.09.2016. In so far as the relianc....