https://www.taxtmi.com/caselaws?id=341940 The Tribunal determined that the amendment to section 200A(1) of the Income-tax Act, 1961 was prospective, not retrospective. As a result, the Assessing Officer (AO) did not have the authority to levy fees under section 234E for late filing of TDS statements before 01.06.2015. The demands raised in the intimations were considered invalid, and all appeals by the assessees were allowed. en-us Wed, 15 Mar 2017 00:00:00 +0530 Fri, 21 Apr 2017 07:22:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341940 The Tribunal determined that the amendment to section 200A(1) of the Income-tax Act, 1961 was prospective, not retrospective. As a result, the Assessing Officer (AO) did not have the authority to levy fees under section 234E for late filing of TDS statements before 01.06.2015. The demands raised in the intimations were considered invalid, and all appeals by the assessees were allowed. Case-Laws Income Tax Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341940