https://www.taxtmi.com/caselaws?id=271969 The Tribunal allowed the appeal of the assessee and deleted the levy of the fee imposed under section 234E of the Act. The Tribunal concluded that the levy of late filing fees under section 234E was unsustainable in law as the impugned order was passed before the relevant amendment date. The Departmental Representative did not contest the judicial precedent cited by the appellant, leading to the decision to delete the fee. en-us Mon, 01 Feb 2016 00:00:00 +0530 Tue, 23 Feb 2016 10:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271969 The Tribunal allowed the appeal of the assessee and deleted the levy of the fee imposed under section 234E of the Act. The Tribunal concluded that the levy of late filing fees under section 234E was unsustainable in law as the impugned order was passed before the relevant amendment date. The Departmental Representative did not contest the judicial precedent cited by the appellant, leading to the decision to delete the fee. Case-Laws Income Tax Mon, 01 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271969