https://www.taxtmi.com/caselaws?id=379898 The Tribunal upheld the order of the CIT(A) dismissing the appeals regarding the levy of late fee under Section 234E for assessment years 2013-14 to 2015-16. The Tribunal deemed the issue debatable due to contradictory decisions by different High Courts regarding the applicability of Section 200A and Section 234E. Consequently, the Tribunal concluded that the issue fell outside the scope of rectification under Section 154, leading to the dismissal of the appeals filed by the assessee. en-us Tue, 07 May 2019 00:00:00 +0530 Thu, 09 May 2019 06:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379898 The Tribunal upheld the order of the CIT(A) dismissing the appeals regarding the levy of late fee under Section 234E for assessment years 2013-14 to 2015-16. The Tribunal deemed the issue debatable due to contradictory decisions by different High Courts regarding the applicability of Section 200A and Section 234E. Consequently, the Tribunal concluded that the issue fell outside the scope of rectification under Section 154, leading to the dismissal of the appeals filed by the assessee. Case-Laws Income Tax Tue, 07 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379898