https://www.taxtmi.com/caselaws?id=285641 The Tribunal held that the Assessing Officer lacked authority to charge late filing fees under Section 234E for periods before 01.06.2015. Consequently, intimation issued under Section 200A for such periods was deemed invalid, and the demand for fees under Section 234E was deleted. The Assessee's appeals were allowed. en-us Tue, 22 May 2018 00:00:00 +0530 Mon, 20 Jan 2020 16:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285641 The Tribunal held that the Assessing Officer lacked authority to charge late filing fees under Section 234E for periods before 01.06.2015. Consequently, intimation issued under Section 200A for such periods was deemed invalid, and the demand for fees under Section 234E was deleted. The Assessee's appeals were allowed. Case-Laws Income Tax Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285641