Late Filing Fee Adjustment u/s 234E Upheld Due to No Assessing Officer Violation in 2016-17 Case.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Late filing fee U/s 234E - Intimation U/s 154 r.w.s. 200A - delay in filing quarterly statement - F.Y. 2016-17 - In absence of any such allegation that the A.O. has violated any of the provisions of Section 234E or Section 200A of the Act, the adjustment made by the A.O. on account of late filing fee U/s 234E of the Act cannot be deleted.....