https://www.taxtmi.com/caselaws?id=354675 The Tribunal allowed the appeal of the assessee, ruling that the assessing officer lacked the authority to charge late filing fees under section 234E for returns filed before 01/06/2015. The demand for late filing fee of Rs. 39,400 was deemed invalid and ordered to be deleted based on the procedural nature of the amendment in section 200A(1) of the IT Act. en-us Wed, 20 Dec 2017 00:00:00 +0530 Wed, 31 Jan 2018 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354675 The Tribunal allowed the appeal of the assessee, ruling that the assessing officer lacked the authority to charge late filing fees under section 234E for returns filed before 01/06/2015. The demand for late filing fee of Rs. 39,400 was deemed invalid and ordered to be deleted based on the procedural nature of the amendment in section 200A(1) of the IT Act. Case-Laws Income Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354675