2022 (3) TMI 343

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....d Dr. B. R. R. Kumar, Accountant Member For the Revenue : Shri Umesh Takyar, Sr. DR ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: All the above mentioned cases deal with the similar issue involving varying amounts, hence are being adjudicated by a common order. 2. The ACIT/ITD(TDS- CPC) issued notice for payment of late fee u/ s 200A of the Income Tax Act, 1961 for delay in filin....

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.... (i) any arithmetical error in the statement; or (ii)  an incorrect claim, apparent from any information in the statement; (b) the interest, if any, shall be computed on the basis of the sums deductible as computed in the statement; (c) the fee, if any, shall be computed in accordance with the provisions of section 234 E;" 5. In the absence of any machinery prov....

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....essee. 8. Under these circumstances, we are of the considered view that the decision rendered by Hon'ble Supreme Court in the case of Vegetable products Limited 88 ITR 192 (SC) pronouncing that, when there are conflicting decisions the view taken in favour of the assessee should be followed is relevant to adjudication of the matter before us. Hence, the impugned order passed by the First Appell....