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    <title>2017 (1) TMI 261 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeal, ruling that fees under section 234E of the Income Tax Act were not valid for the period before 01.06.2015. The imposed fees of Rs. 20,200 were deleted, and the appeal against the intimation issued under section 200A was deemed maintainable. The Tribunal held that the Assessing Officer lacked authority to levy fees under section 234E for the relevant assessment year.</description>
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      <description>The Tribunal allowed the appeal, ruling that fees under section 234E of the Income Tax Act were not valid for the period before 01.06.2015. The imposed fees of Rs. 20,200 were deleted, and the appeal against the intimation issued under section 200A was deemed maintainable. The Tribunal held that the Assessing Officer lacked authority to levy fees under section 234E for the relevant assessment year.</description>
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