https://www.taxtmi.com/caselaws?id=384428 The Division Bench set aside demands for late fees under Section 234E for financial years 2012-13 & 2013-14, made before 01.06.2015, citing the amendment to Section 200A. The judgment emphasized that demands under Section 200A lacked legal authority for pre-June 2015 periods. The ruling directed re-computation of demands in alignment with Sections 234E and 200A, with prospective effect and without reopening fees already paid. The writ petitions were allowed, preventing penalization of the petitioner and requiring compliance with legal provisions and the judgment's directives. en-us Thu, 20 Jun 2019 00:00:00 +0530 Mon, 12 Aug 2019 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384428 The Division Bench set aside demands for late fees under Section 234E for financial years 2012-13 & 2013-14, made before 01.06.2015, citing the amendment to Section 200A. The judgment emphasized that demands under Section 200A lacked legal authority for pre-June 2015 periods. The ruling directed re-computation of demands in alignment with Sections 234E and 200A, with prospective effect and without reopening fees already paid. The writ petitions were allowed, preventing penalization of the petitioner and requiring compliance with legal provisions and the judgment's directives. Case-Laws Income Tax Thu, 20 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384428