Imposition of late fee u/s 234E of the I.T. Act


Quick Summary
This judgement concerns appeals filed by an individual engaged in the poultry business regarding late fees imposed under Section 234E of the Income Tax Act for the assessment years 2013-2014, 2014-2015, and 2015-2016. The assessee believed they had filed their appeals within the correct timeframe. The Tribunal allowed the appeals for statistical purposes.

Court :
ITAT Bangalore

Brief :
These appeals at the instance of the assessee are directed against consolidated order of the CIT(A), dated 27.08.2019. The relevant assessment years are 2013-2014, 2014-2015 and 2015-2016.

Citation :
ITA No.330/Bang/2020: Asst.Year 2013-2014 ITA No.331/Bang/2020: Asst.Year 2014-2015 ITA No.332/Bang/2020: Asst.Year 2015-2016

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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