https://www.taxtmi.com/caselaws?id=357807 The Tribunal upheld the legality of the recovery of late fees under Section 234E of the Income Tax Act, 1961, for the period before the amendment to Section 200A by the Finance Act, 2015. The appeal was dismissed, confirming the demand for late filing fees imposed by the Assessing Officer. The Tribunal relied on judgments from the Rajasthan High Court and Bombay High Court, emphasizing the compensatory nature of the fees for efficient tax administration. en-us Thu, 15 Feb 2018 00:00:00 +0530 Fri, 30 Mar 2018 08:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357807 The Tribunal upheld the legality of the recovery of late fees under Section 234E of the Income Tax Act, 1961, for the period before the amendment to Section 200A by the Finance Act, 2015. The appeal was dismissed, confirming the demand for late filing fees imposed by the Assessing Officer. The Tribunal relied on judgments from the Rajasthan High Court and Bombay High Court, emphasizing the compensatory nature of the fees for efficient tax administration. Case-Laws Income Tax Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357807