https://www.taxtmi.com/caselaws?id=385989 The Tribunal held that fees under Section 234E could not be levied for periods before 1.6.2015 as the enabling provision in Section 200A was not in effect. Consequently, fees for the relevant assessment years were cancelled. The demand notices under Section 200A for fees under Section 234E for periods before 1.6.2015 were deemed illegal and invalid. The Tribunal emphasized the prospective application of the amendment and affirmed that statutory provisions imposing fees cannot be applied retrospectively unless explicitly stated. All appeals by the assessee were allowed. en-us Mon, 29 Jul 2019 00:00:00 +0530 Thu, 19 Sep 2019 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385989 The Tribunal held that fees under Section 234E could not be levied for periods before 1.6.2015 as the enabling provision in Section 200A was not in effect. Consequently, fees for the relevant assessment years were cancelled. The demand notices under Section 200A for fees under Section 234E for periods before 1.6.2015 were deemed illegal and invalid. The Tribunal emphasized the prospective application of the amendment and affirmed that statutory provisions imposing fees cannot be applied retrospectively unless explicitly stated. All appeals by the assessee were allowed. Case-Laws Income Tax Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385989