https://www.taxtmi.com/caselaws?id=271922 The Tribunal ruled in favor of the assessee, deleting the late filing fees under section 234E for all quarters for the financial year 2013-14. The Tribunal held that the levy of late filing fees under section 234E was unsustainable in law as the impugned order was passed before the relevant amendment in Section 200A. The decision was based on judicial precedents and legal provisions, emphasizing the limitations of adjustments permissible under section 200A. The appeal was allowed in favor of the assessee, with the Tribunal highlighting the absence of contrary judgments presented by the Departmental Representative. en-us Fri, 19 Feb 2016 00:00:00 +0530 Mon, 22 Feb 2016 09:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271922 The Tribunal ruled in favor of the assessee, deleting the late filing fees under section 234E for all quarters for the financial year 2013-14. The Tribunal held that the levy of late filing fees under section 234E was unsustainable in law as the impugned order was passed before the relevant amendment in Section 200A. The decision was based on judicial precedents and legal provisions, emphasizing the limitations of adjustments permissible under section 200A. The appeal was allowed in favor of the assessee, with the Tribunal highlighting the absence of contrary judgments presented by the Departmental Representative. Case-Laws Income Tax Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271922