2018 (10) TMI 1960

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....dent by: Shri C. K. Singh, D.R. O R D E R PER PARTHA SARATHI CHAUDHURY, J.M: These appeals preferred by the assessee emanates from separate orders of ld. CIT(A)-4, Lucknow dated 26/10/2017 pertaining to assessment year 2015-16 for quarter 1, quarter 3 and quarter 4 as per grounds of appeal on record. 2. The only grievance of the assessee is imposition of late fees under section 234E re....

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....ns of section 234E and this was effective from 1/6/2015; meaning thereby any levy of late fees under section 234E read with section 200A of the Act can be imposed only from 1/6/2015 onwards. In the instant case of the assessee, for all three quarters i.e. quarter 1, quarter 3 and quarter 4 for assessment year 2015-16, it pertains to financial year 2014-15 i.e. before the provision for charging lat....