https://www.taxtmi.com/caselaws?id=182546 The tribunal ruled in favor of the appellant, holding that the levy of late filing fees under section 234E was unsustainable in law. The tribunal emphasized that at the relevant time, only adjustments for arithmetical errors, incorrect claims, and interest were permitted under section 200A, with no provision for fees under section 234E. As the time limit for raising demands or refunds had lapsed, the tribunal deleted the impugned fee, allowing the appeal and issuing the order in court on 29th September 2015 in Ahmedabad. en-us Tue, 29 Sep 2015 00:00:00 +0530 Thu, 12 May 2016 23:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182546 The tribunal ruled in favor of the appellant, holding that the levy of late filing fees under section 234E was unsustainable in law. The tribunal emphasized that at the relevant time, only adjustments for arithmetical errors, incorrect claims, and interest were permitted under section 200A, with no provision for fees under section 234E. As the time limit for raising demands or refunds had lapsed, the tribunal deleted the impugned fee, allowing the appeal and issuing the order in court on 29th September 2015 in Ahmedabad. Case-Laws Income Tax Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182546