Shanti Prime Publication Pvt. Ltd.
Sec. 234E of Income Tax Act, 1961— Late fee — No fee was leviable to the assessee u/s 234E in violation of section 200(3), because assessee had furnished the statement immediately after depositing all the tax without any delay, accordingly, the demand on account of 234E is cancelled. - SUPREME BRAHMAPUTRA (JV) V/s ASSTT. CIT -  28 ITCD Online 060 (ITAT-DELHI)