Fee u/s 234E of Income Tax Act is Leviable Only for Default Committed after June 1st 2015: ITAT [Read Order]

Income Tax Act is Leviable - Income Tax Act - Fee - Income Tax - Default Committed - ITAT - taxscan

The Income Tax Appellate Tribunal (ITAT), Pune Bench, has recently, in appeals filed before it, held that fee under Section 234E of the Income Tax Act is leviable, only for defaults committed after June 1st, 2015. The aforesaid observation was made by the Pune ITAT, when appeals, by the assessee were filed before it, as…

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