https://www.taxtmi.com/caselaws?id=261678 The Tribunal held that the Assessing Officer exceeded jurisdiction by levying fees under Section 234E while processing the statement under Section 200A of the Income-tax Act, 1961. The fee levied was deemed unsustainable, as the Assessing Officer could only pass a separate order for fee levy within statutory limitations. The Tribunal allowed the appeals, setting aside the fee under Section 234E while upholding other adjustments. The decision clarified that the Assessing Officer's authority to levy fees was subject to specific conditions pre and post the June 2015 amendment. en-us Fri, 10 Jul 2015 00:00:00 +0530 Mon, 20 Jul 2015 09:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261678 The Tribunal held that the Assessing Officer exceeded jurisdiction by levying fees under Section 234E while processing the statement under Section 200A of the Income-tax Act, 1961. The fee levied was deemed unsustainable, as the Assessing Officer could only pass a separate order for fee levy within statutory limitations. The Tribunal allowed the appeals, setting aside the fee under Section 234E while upholding other adjustments. The decision clarified that the Assessing Officer's authority to levy fees was subject to specific conditions pre and post the June 2015 amendment. Case-Laws Income Tax Fri, 10 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261678