ITAT deletes Late filing Fee u/s. 234E of IT Act on the Ground of Limitation [Read Order]

By Shabna Rahim - On June 6, 2023 3:30 pm - 2 mins read
ITAT - late filing fee- IT Act - limitation - Income tax - late fee - income tax act - taxscan

The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) deleted the late filing fee under section 234E of the Income Tax Act,1961on the ground of limitation. Motor Magic Auto Zone, the appellant assessee had filed two appeals against the order passed by the Commissioner, New Delhi, relating to assessment years 2013-15. The assessee…

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