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The Tax Publishers National Specialities Products v ITO [ITA Nos. 3372 to 3375/Ahd/2015, dt. 1-4-2016] : 2016 TaxPub(DT) 2284 (Ahd-Trib) Section 234E levy prior to 1-6-2015 *Facts:* Assessee was slapped with fee under section 234E read with section 200A for the 4 TDS returns of assessment year 2013-14 & 2014-15 prior to amendment in section 200A which was upheld by the Commissioner (Appeals). Aggrieved on further appeal: Held in favour of the assessee that no fee under section 200A read with 234E can be levied prior to 1-6-2015 as there was no machinery provision linking section 200A with section 234E prior to 1-6-2015.

The Tax Publishers

National Specialities Products v ITO [ITA Nos. 3372 to 3375/Ahd/2015, dt. 1-4-2016] : 2016 TaxPub(DT) 2284 (Ahd-Trib)

Section 234E levy prior to 1-6-2015

Facts:

Assessee was slapped with fee under section 234E read with section 200A for the 4 TDS returns of assessment year 2013-14 & 2014-15 prior to amendment in section 200A which was upheld by the Commissioner (Appeals). Aggrieved on further appeal:

Held in favour of the assessee that no fee under section 200A read with 234E can be levied prior to 1-6-2015 as there was no machinery provision linking section 200A with section 234E prior to 1-6-2015.