2020 (7) TMI 752

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....ins to assessment year 2013-14. 2. The grounds of appeal read as under :- 1. The learned Deputy Commissioner of Income Tax CPC-TDS has erred in levying late fee under section 234E amounting to Rs. 11,800. 2. The appellant prays that the late fee is levied for the period prior to 01.06.2015 i.e. prior to enactment of sec 234E. 3. The appellant relies on the decision passed by the ITAT, Mumbai i....

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.....e. prior to enactment of section 234E. The learned CIT(A) has decided the issue by following the decision of honourable Gujarat High Court in case of Rajesh Kourani Vs. UOI (83 taxmann.com 137). Though CIT(A) has noted the decision of honourable Karnataka High Court in the case of Sri Fatheraj Singhvi Vs. UOI (73 taxmann.com 252) which is in favour of the assessee he has chosen not to follow the ....