https://www.taxtmi.com/caselaws?id=373225 The Tribunal held that the Assessing Officer lacked jurisdiction to levy late filing fees under section 234E for periods before the amendment effective from 01.06.2015. Consequently, the late filing fees for the assessment years 2013-14 and 2014-15 were quashed, leading to the allowance of the assessee's appeals. The Stay Applications filed by the assessee were dismissed. en-us Fri, 02 Nov 2018 00:00:00 +0530 Wed, 09 Jan 2019 08:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373225 The Tribunal held that the Assessing Officer lacked jurisdiction to levy late filing fees under section 234E for periods before the amendment effective from 01.06.2015. Consequently, the late filing fees for the assessment years 2013-14 and 2014-15 were quashed, leading to the allowance of the assessee's appeals. The Stay Applications filed by the assessee were dismissed. Case-Laws Income Tax Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373225