2023 (7) TMI 1657

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....Mathur ORDER PER BENCH : These bunch of fourteen (14) appeals preferred by the assessee for the various assessment years mentioned in the caption emanates from the separate orders of the National Faceless Appeal Centre, Delhi ['NFAC'] levying late fee u/s 234E of the Income Tax Act, 1961 ('the Act') for delay in filing the TDS returns. 2. Since the identical facts and common issues are....