2022 (2) TMI 233

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....N.SREEKUMARAN, P.J.ANILKUMAR AND N.SANTHOSHKUMAR RESPONDENTS: ADV.CHRISTOPHER ABRAHAM, STANDING COUNSEL AND ADV.S.MANU, ASSISTANT SOLICITOR GENERAL JUDGMENT BECHU KURIAN THOMAS, J. By Ext.P1 to Ext.P3 intimations, petitioner has been called upon to pay the late filing fee under section 234E of the Income Tax Act, 1961 (for short, 'the Act'). 2. As per the aforesaid intimatio....

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....rce, it is necessary to refer to section 200A of the Act. Section 200A(1) incorporated clause (c) to clause (f) with effect from 01.06.2015. Sub-clause to section 200A (1) refers to the fee if any to be computed in accordance with the provisions of section 200A(1)(e). It is the claim of the petitioner that till 01.06.2015 petitioner cannot be mulcted with any liability to pay late fee for non fili....