2021 (12) TMI 1349

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....OR THE RESPONDENT : SRI.CHRISTOPHER ABRAHAM, SC   JUDGMENT By Ext.P1 notice dated 02.02.2021, 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 demand notice, an amount of Rs.3,26,760/- is demanded for the periods from 2011-12 to 2019-20 on the basis of the provisions in section ....

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....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 filing of any statement of tax deduction at source. 4. I have heard Smt.S.K.Devi, learned counsel for the petitioner, Sri.Christopher Abraham, l....