Belated Filing of TDS Return Contemplated into Levy of fee u/s 234E of Income Tax Act is not Apparent Mistake and not Subject Matter u/s 154: ITAT [Read Order]

By Fathima Karama A.M - On June 16, 2023 3:30 pm - 2 mins read

Belated Filing of TDS Return Contemplated - Income Tax Act - Mistake and not Subject Matter - ITAT - TAXSCAN

The Amritsar Bench of Income Tax Appellate Tribunal (ITAT) has held that belated filing of Tax Deduction at Source return contemplated non levy of fee under Section 234E of the Income Tax Act was not an apparent mistake and could not be the subject matter under Section 154 of the Income Tax Act. The assessee,…

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