SC: CIRP Need Not Be Set Aside Solely for Fraudulent Filing of Section 9 Plea  ||  Supreme Court: Compromise Decree Passed Without Impleading Necessary Party is Void  ||  SC: Cheque Dishonour Notice Valid if Sent to Drawer’s Address and Received by Family  ||  J&K&L HC: Minority During Attestation Cannot Justify Decades-Long Delay in Challenging Mutation  ||  Bombay HC: WhatsApp Circulation of Objectionable Photos Can Attract SC/ST Act  ||  J&K&L HC: Cardiac Arrest From Stress of Long-Distance Driving is Compensable  ||  Delhi HC: Accused Cannot Delay Trial and Then Rely on Delay to Seek Bail  ||  Calcutta HC: Insurer Must Compensate Child’s Accidental Death Despite Driver’s Fake Licence  ||  Bombay HC Tells X to Take Down Defamatory Post Targeting Serum Institute, CEO Adar Poonawalla  ||  Delhi High Court Restores Arbitral Award in DMRC’s Favour Passed by Employee-Arbitrator    

ITAT: No Late Fee U/S 234E of IT Act Can be Levied for Default Committed After 2015 Amendment - (10 Jun 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Pune bench has held that late fees u/s 234E can’t be levied for the default committed after the insertion of Section 200A(1)(c) of the Amendment by the Finance Act 2015.

Tags : ITAT   INCOME-TAX ACT   FINANCE ACT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved