ITAT slams AO for levying sec. 234E fee before section came into existence

IT : Where in respect of purchase of property, assessee deposited tax at source under section 194-IA and also filed a statement to that effect much prior to date when section 234E came into existence i.e. 1-6-2015, impugned order levying fee under section 234E for violation of section 200(3) was to be set aside

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