{"id":28787,"date":"2022-07-25T17:22:46","date_gmt":"2022-07-25T11:52:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bhaskar-roy-v-ito-2022-193-itd-668-kol-trib\/"},"modified":"2022-07-25T17:22:46","modified_gmt":"2022-07-25T11:52:46","slug":"bhaskar-roy-v-ito-2022-193-itd-668-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bhaskar-roy-v-ito-2022-193-itd-668-kol-trib\/","title":{"rendered":"Bhaskar Roy v. ITO (2022) 193 ITD 668 (Kol.)(Trib.)"},"content":{"rendered":"<p>Held that amendment in section 200A by way of insertion of clause (c) was only with effect from 1-6-2015 and therefore no fees would be payable by assessee for any period prior to 1-6-2015. Accordingly levying late fee prior to 1-6-2015 would not be sustainable. (AY. 2013-14 to 2015-16)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234E :  Fee-Default in furnishing the statements-Amendment in section 200A by way of insertion of clause (c) was only with effect from 1-6-2015-Levying late fee for period prior to 1-6-2015 is not valid. [S. 200A] <\/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-28787","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7uj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28787","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=28787"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28787\/revisions"}],"predecessor-version":[{"id":28788,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28787\/revisions\/28788"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28787"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28787"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}