https://www.taxtmi.com/caselaws?id=383517 The Tribunal held that the CIT(A) exceeded its authority by declaring TDS returns as non est, as there is no provision in the law for such a declaration. The Tribunal followed the High Court's decision limiting the application of Section 234E to periods post-1.6.2015. Consequently, the Tribunal allowed the assessee's appeals, invalidating the levy of fees under Section 234E for periods before 1.6.2015 and directing the deletion of the non est declaration in the CIT(A)'s order. en-us Fri, 19 Jul 2019 00:00:00 +0530 Wed, 24 Jul 2019 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383517 The Tribunal held that the CIT(A) exceeded its authority by declaring TDS returns as non est, as there is no provision in the law for such a declaration. The Tribunal followed the High Court's decision limiting the application of Section 234E to periods post-1.6.2015. Consequently, the Tribunal allowed the assessee's appeals, invalidating the levy of fees under Section 234E for periods before 1.6.2015 and directing the deletion of the non est declaration in the CIT(A)'s order. Case-Laws Income Tax Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383517