https://www.taxtmi.com/caselaws?id=388458 The Tribunal overturned the decision of the lower authorities and allowed the Assessee's appeals. It held that the A.O. erred in levying fees under section 234E without issuing an intimation under section 200A of the I.T. Act, 1961. The Tribunal found that the intimation under section 154 was invalid as it was issued without providing the Assessee an opportunity to be heard, violating principles of natural justice. It concluded that no rectification under section 154 could be made without a valid intimation under section 200A. The Tribunal quashed the orders and ruled in favor of the Assessee. en-us Wed, 13 Nov 2019 00:00:00 +0530 Fri, 15 Nov 2019 16:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388458 The Tribunal overturned the decision of the lower authorities and allowed the Assessee's appeals. It held that the A.O. erred in levying fees under section 234E without issuing an intimation under section 200A of the I.T. Act, 1961. The Tribunal found that the intimation under section 154 was invalid as it was issued without providing the Assessee an opportunity to be heard, violating principles of natural justice. It concluded that no rectification under section 154 could be made without a valid intimation under section 200A. The Tribunal quashed the orders and ruled in favor of the Assessee. Case-Laws Income Tax Wed, 13 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388458