https://www.taxtmi.com/caselaws?id=261679 The Tribunal held that prior to 01.06.2015, the Assessing Officer lacked the authority to levy a fee under Section 234E while processing statements under Section 200A of the Income-tax Act, 1961. Following a 2015 amendment, such adjustments became permissible. The Tribunal distinguished between voluntary payment by the assessee and the Assessing Officer's power to levy fees, comparing it to provisions in the Indian Penal Code. It concluded that the Assessing Officer exceeded jurisdiction by imposing the fee under Section 234E during processing, leading to the fee being set aside while other adjustments were upheld. en-us Fri, 10 Jul 2015 00:00:00 +0530 Sat, 07 Nov 2015 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261679 The Tribunal held that prior to 01.06.2015, the Assessing Officer lacked the authority to levy a fee under Section 234E while processing statements under Section 200A of the Income-tax Act, 1961. Following a 2015 amendment, such adjustments became permissible. The Tribunal distinguished between voluntary payment by the assessee and the Assessing Officer's power to levy fees, comparing it to provisions in the Indian Penal Code. It concluded that the Assessing Officer exceeded jurisdiction by imposing the fee under Section 234E during processing, leading to the fee being set aside while other adjustments were upheld. Case-Laws Income Tax Fri, 10 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261679