https://www.taxtmi.com/caselaws?id=276110 The Appellate Tribunal allowed all appeals, setting aside late fee charges under section 234E of the Income-tax Act, ruling in favor of the assessees. The Tribunal held that the Assessing Officer exceeded the scope of adjustment under section 200A by imposing late fees, which were deemed invalid. Precedents from earlier Tribunal orders influenced the decision, leading to the dismissal of appeals by CIT(A) on grounds of filing delay being overturned. The Tribunal emphasized deciding appeals on their merits in favor of the assessees. en-us Thu, 21 Dec 2017 00:00:00 +0530 Tue, 30 Oct 2018 09:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276110 The Appellate Tribunal allowed all appeals, setting aside late fee charges under section 234E of the Income-tax Act, ruling in favor of the assessees. The Tribunal held that the Assessing Officer exceeded the scope of adjustment under section 200A by imposing late fees, which were deemed invalid. Precedents from earlier Tribunal orders influenced the decision, leading to the dismissal of appeals by CIT(A) on grounds of filing delay being overturned. The Tribunal emphasized deciding appeals on their merits in favor of the assessees. Case-Laws Income Tax Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276110