https://www.taxtmi.com/caselaws?id=350190 The Tribunal allowed all the assessee's appeals, emphasizing substantial justice over technicalities. It validated the constitutionality of Section 234E of the Income Tax Act, 1961, highlighting its compensatory nature. The Tribunal restored issues back to the CIT(A) for a merit-based decision, considering the appealability of fees levied under Section 234E prior to 01/06/2015. The judgment prioritized efficient tax administration and timely compliance, citing liberal approach towards condonation of delay. en-us Mon, 18 Sep 2017 00:00:00 +0530 Wed, 01 Nov 2017 13:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350190 The Tribunal allowed all the assessee's appeals, emphasizing substantial justice over technicalities. It validated the constitutionality of Section 234E of the Income Tax Act, 1961, highlighting its compensatory nature. The Tribunal restored issues back to the CIT(A) for a merit-based decision, considering the appealability of fees levied under Section 234E prior to 01/06/2015. The judgment prioritized efficient tax administration and timely compliance, citing liberal approach towards condonation of delay. Case-Laws Income Tax Mon, 18 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350190