https://www.taxtmi.com/caselaws?id=385839 The Tribunal held that the Assessing Officer lacked authority to levy late fees under Section 234E before 01.06.2015. Such levies were deemed invalid, and appeals against intimations including demands for late fees were found maintainable. The Tribunal directed the deletion of late fees for periods pre-01.06.2015 and upheld fees from that date until actual filing. Consequently, the assessees' appeals were allowed. en-us Fri, 10 May 2019 00:00:00 +0530 Sat, 14 Sep 2019 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385839 The Tribunal held that the Assessing Officer lacked authority to levy late fees under Section 234E before 01.06.2015. Such levies were deemed invalid, and appeals against intimations including demands for late fees were found maintainable. The Tribunal directed the deletion of late fees for periods pre-01.06.2015 and upheld fees from that date until actual filing. Consequently, the assessees' appeals were allowed. Case-Laws Income Tax Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385839