https://www.taxtmi.com/caselaws?id=340313 The Tribunal held that the levy of late fees under Section 234E in the intimation issued under Section 200A was invalid before the amendment effective from 1.6.2015. The Assessing Officer lacked jurisdiction to levy such fees during that period. The late fee imposed was deleted, and the appeals were allowed in favor of the assessee. en-us Tue, 28 Feb 2017 00:00:00 +0530 Mon, 20 Mar 2017 10:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340313 The Tribunal held that the levy of late fees under Section 234E in the intimation issued under Section 200A was invalid before the amendment effective from 1.6.2015. The Assessing Officer lacked jurisdiction to levy such fees during that period. The late fee imposed was deleted, and the appeals were allowed in favor of the assessee. Case-Laws Income Tax Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340313