https://www.taxtmi.com/caselaws?id=287021 The Tribunal held that the imposition of late filing fees under Section 234E for periods before 01.06.2015 was not valid. The Assessing Officer lacked authority to levy such fees before the amendment to Section 200A(1). Consequently, the demands raised for charging late filing fees under Section 234E were deleted, and the appeals were allowed in favor of the assessee. en-us Fri, 29 Nov 2019 00:00:00 +0530 Wed, 25 Mar 2020 10:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287021 The Tribunal held that the imposition of late filing fees under Section 234E for periods before 01.06.2015 was not valid. The Assessing Officer lacked authority to levy such fees before the amendment to Section 200A(1). Consequently, the demands raised for charging late filing fees under Section 234E were deleted, and the appeals were allowed in favor of the assessee. Case-Laws Income Tax Fri, 29 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287021