https://www.taxtmi.com/caselaws?id=361525 The Tribunal held that no fees under Section 234E could be charged in an order passed under Section 154 for periods before 01.06.2015. The decision was based on a recent ruling by the Chandigarh Bench of the ITAT and the principle favoring the assessee in cases of conflicting views. As a result, the fees charged under Section 234E were removed, and the appeal was partially granted. Other grounds were not addressed as the legal issue sufficed for the decision. en-us Mon, 28 May 2018 00:00:00 +0530 Fri, 08 Jun 2018 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361525 The Tribunal held that no fees under Section 234E could be charged in an order passed under Section 154 for periods before 01.06.2015. The decision was based on a recent ruling by the Chandigarh Bench of the ITAT and the principle favoring the assessee in cases of conflicting views. As a result, the fees charged under Section 234E were removed, and the appeal was partially granted. Other grounds were not addressed as the legal issue sufficed for the decision. Case-Laws Income Tax Mon, 28 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361525