https://www.taxtmi.com/caselaws?id=353595 The Tribunal upheld the assessee's grievance, ruling in favor of the appellant and deleting the late filing fee levy under section 234E. The Tribunal emphasized adherence to binding judicial precedent and determined that the amendment to section 200A could not have retrospective effect. The appeal was allowed, and the decision was rendered on January 4, 2018. en-us Thu, 04 Jan 2018 00:00:00 +0530 Sat, 02 Jun 2018 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353595 The Tribunal upheld the assessee's grievance, ruling in favor of the appellant and deleting the late filing fee levy under section 234E. The Tribunal emphasized adherence to binding judicial precedent and determined that the amendment to section 200A could not have retrospective effect. The appeal was allowed, and the decision was rendered on January 4, 2018. Case-Laws Income Tax Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353595