2019 (8) TMI 1461

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....mit Kochar, Accountant Member Assessee by : None Revenue by : Shri Chaitanya Anjaria ORDER PER BENCH Captioned appeals by the assessee are directed against common order dated 27thMarch 2017, passed by the learned Commissioner of Emsons Exim Pvt. Ltd. Income Tax (Appeals)-59, Mumbai, pertaining to the assessment year 2015-16 and 2016-17. 2. The common ground of challenge in all th....

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....vely to any period falling after 1st June 2015. Due to difference in opinion between the Members constituting the Bench, the Hon'ble President referred the issue to the Third Member, who framed the following question for deciding the issue:- "Whether the fees prescribed u/s 234E of the Act can be levied while processing return u/s 200A of the Act for any assessment year / period prior....