https://www.taxtmi.com/caselaws?id=371633 The Tribunal held that the Assessing Officer lacked authority to impose fees under Section 234E for processing TDS statements before 01.06.2015. The intimation issued under Section 200A for those periods was deemed invalid, and fees charged under Section 234E were deleted. Appeals against such intimation were deemed maintainable under Section 246A of the Act. Consequently, the Tribunal allowed all appeals, directing the removal of fees imposed under Section 234E for the relevant assessment years. en-us Fri, 30 Nov 2018 00:00:00 +0530 Fri, 07 Dec 2018 06:54:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371633 The Tribunal held that the Assessing Officer lacked authority to impose fees under Section 234E for processing TDS statements before 01.06.2015. The intimation issued under Section 200A for those periods was deemed invalid, and fees charged under Section 234E were deleted. Appeals against such intimation were deemed maintainable under Section 246A of the Act. Consequently, the Tribunal allowed all appeals, directing the removal of fees imposed under Section 234E for the relevant assessment years. Case-Laws Income Tax Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371633