https://www.taxtmi.com/caselaws?id=365443 The Appellate Tribunal allowed the appeals filed by the assessee, setting aside the lower authorities' orders and deleting the fee levied under section 234E of the Income-tax Act. The Tribunal found that before June 1, 2015, the Assessing Officer lacked authority to levy such a fee, as the amendment enabling it was effective only from that date. Consequently, the fee imposed while processing the tax deduction statement was deemed beyond the scope of adjustment provided under section 200A. The decision was rendered on July 24, 2018, in Chennai. en-us Tue, 24 Jul 2018 00:00:00 +0530 Thu, 16 Aug 2018 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365443 The Appellate Tribunal allowed the appeals filed by the assessee, setting aside the lower authorities' orders and deleting the fee levied under section 234E of the Income-tax Act. The Tribunal found that before June 1, 2015, the Assessing Officer lacked authority to levy such a fee, as the amendment enabling it was effective only from that date. Consequently, the fee imposed while processing the tax deduction statement was deemed beyond the scope of adjustment provided under section 200A. The decision was rendered on July 24, 2018, in Chennai. Case-Laws Income Tax Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365443