The Tribunal held that the provisions of section\u00a0200A(l)(c)\u00a0, (d) and (f) of the\u00a0Income-tax Act, 1961\u00a0came into force with effect from June 1, 2015 and hence, there was no authority or competence or jurisdiction on the part of the Department to compute and determine the fee under section\u00a0234E\u00a0in respect of an assessment year relevant to an earlier period or returns prior to June 1, 2015. When no express authority was conferred by the statute under section\u00a0200A\u00a0prior to June 1, 2015 for computation of any fee under section\u00a0234E\u00a0nor its determination, the demand or the intimation for the previous period or previous year prior to June 1, 2015 could not have been made. Accordingly, that in the light of the effective date of amendment, i. e., June 1, 2015 the Assessing Officer was directed to delete the fee levied under section\u00a0234E\u00a0for the assessment years 2013-14 and 2014-15.( AY.2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"
S.234E: Fee-Default in furnishing the statements- Provision Prospective \u2014 No demand could be made for Assessment Years for periods prior to 1-6-2015 [ S.200A(1)( c ) ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-14468","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Lm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14468","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14468"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14468\/revisions"}],"predecessor-version":[{"id":14469,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14468\/revisions\/14469"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14468"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}