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| The Tax Publishers2020 TaxPub(DT) 2758 (Coch-Trib) INCOME TAX ACT, 1961
Section 234E
Fees under section 234E could not be computed for assessment prior to 1-06-2015.
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Fee under section 234E - Leviability - Applicability of provision prior to 1-06-2015 -
Issue was as regards leviability of fees under section 234E, for assessment prior to 1-06-2015. Held: Appeal was covered in favour of assessee by judgment of Sarala Memorial Hospital v. ITO <\i>, wherein it was held that fees under section 234E could not be computed for assessment prior to 1-06-2015. In instant case, assessment year being 2013- 2014, there could not be any levy of fees under section 234E.
Followed:M/s Sarala Memorial Hospital v. Union of India [WP(C) No. 37775 of 2018 (judgment dt. 18-12-2018)]
REFERRED : CIT v. Vatika Township Private Ltd. (2014) 49 taxmann.com 249 (SC) : 2014 TaxPub(DT) 3934 (SC) CCE v. Somaiya Organics (India) Ltd. 2007 TaxPub(EX) 2618 (SC) Fatheraj Singhvi & Ors. v. Union of India & Ors. (2016) 73 taxmann.com 252 (Karn) : 2016 TaxPub(DT) 4175 (Karn-HC) Maharashtra Cricket Association v. DCIT 2016 TaxPub(DT) 4322 (Pune-Trib)
FAVOUR : In assessee's favour
A.Y. : 2013-14
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