Held that the orders passed by the Commissioner (Appeals) were not sustainable and the late fee levied under section 234E by intimation issued under section 200A of the Act, for the period prior to June 1, 2015, was to be deleted for the assessment years in question.(AY.2015-16, 2016-17)
Govershan Venture Pvt. Ltd. v. ACIT (2022)95 ITR 79 (SN)(Mum) (Trib)
S. 234E : Fee-Default in furnishing the statements-Intimation for periods prior to 1-6-2015-Not sustainable.[S.200A(1)]