Sark Cable Pvt. Ltd. v. ITO (2023) 451 ITR 167 (Ker.)(HC)

S. 234E : Fee-Default in furnishing the statements-Levy of the late fee applicable only from 1-6-2015. [S. 200A(1), Art. 226]

The court held that the jurisdiction to levy late fee under section 234E arises only from June 1, 2015 and not earlier. (AY. 2012-13, 2013-14)

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