2023 (3) TMI 974

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....e Revenue : Shri Ramesh P. Murkunde ORDER PER BENCH : This batch of 11 appeals arises from different orders passed by the National Faceless Appeal Centre (NFAC), Delhi. The only issue raised in these appeals is the charging of interest u/s.234E for the quarters relevant to the assessment years 2013-14, 2014-15 and 2015- 16. 2. Briefly stated, the facts of the case are that the assessee....

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.... 4. Section 200A deals with processing of statements of tax deducted at source. Clause (c) of section 200A(1) was inserted by the Finance Act 2015 w.e.f. 01-06-2015 providing for the levy of fee u/s.234E of the Act. In that view of the matter, such fee u/s.234E can be levied only for the default committed after 01-06-2015 and not prior to that. The Hon'ble Kerala High Court in Olari Little Flowe....