https://www.taxtmi.com/caselaws?id=391162 The Tribunal allowed the appeals filed by the assessee, holding that the fees levied under section 234E for periods prior to the amendment by Finance Act 2015 were invalid as the Assessing Officer lacked authority before 01/06/2015. Additionally, the order under section 200A dated 08/01/2018 was deemed time-barred. Consequently, the Tribunal deleted the disputed additions based on statutory provisions and judicial precedents cited. en-us Wed, 15 Jan 2020 00:00:00 +0530 Mon, 20 Jan 2020 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391162 The Tribunal allowed the appeals filed by the assessee, holding that the fees levied under section 234E for periods prior to the amendment by Finance Act 2015 were invalid as the Assessing Officer lacked authority before 01/06/2015. Additionally, the order under section 200A dated 08/01/2018 was deemed time-barred. Consequently, the Tribunal deleted the disputed additions based on statutory provisions and judicial precedents cited. Case-Laws Income Tax Wed, 15 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391162