2022 (7) TMI 287

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....ITIONER : BY ADVS.K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR FOR THE RESPONDENT : ASG,SRI.MANU.S, SC,SRI.CHRISTOPHER ABRAHAM JUDGMENT By Ext. P1 to Ext. P7 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 intimations, amounts have been demanded as late fee f....

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.... 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 filing of any statement of tax deduction at source. Chal....

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....r considering the statutory provisions and the implications of the amendment brought in to the Act, it was held that the amendment under section 234E would take effect only from 1st June, 2015, since section 200A was made effective only from that date. The aforesaid judgment has become final and is binding upon the authorities. 7. In view of the above, the demand in Ext. P1 to Ext. P7 intimations....