https://www.taxtmi.com/caselaws?id=333072 The tribunal ruled that the Assessing Officer lacked authority to impose fees under section 234E before 01.06.2015. Consequently, the appeals were granted, and the demands under section 234E were dismissed. Additionally, the tribunal deemed appeals against the intimation issued under section 200A maintainable, overturning the CIT(A)'s decision. The tribunal emphasized the prospective application of amendments, citing the presumption against retrospective legislation unless explicitly stated, and referenced a Supreme Court decision regarding the retrospective application of tax amendments. en-us Fri, 23 Sep 2016 00:00:00 +0530 Tue, 04 Oct 2016 13:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333072 The tribunal ruled that the Assessing Officer lacked authority to impose fees under section 234E before 01.06.2015. Consequently, the appeals were granted, and the demands under section 234E were dismissed. Additionally, the tribunal deemed appeals against the intimation issued under section 200A maintainable, overturning the CIT(A)'s decision. The tribunal emphasized the prospective application of amendments, citing the presumption against retrospective legislation unless explicitly stated, and referenced a Supreme Court decision regarding the retrospective application of tax amendments. Case-Laws Income Tax Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333072