https://www.taxtmi.com/caselaws?id=398170 The Tribunal held that the Assessing Officer lacked authority to impose late filing fees under section 234E before 01.06.2015, following the Karnataka High Court's decision. Additionally, the Tribunal determined that the appeals were timely filed based on the rectification order date, not the original order date, leading to the deletion of fees and interest under sections 234E and 220(2). As a result, all appeals were decided in favor of the assessees. en-us Mon, 31 Aug 2020 00:00:00 +0530 Mon, 07 Sep 2020 21:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398170 The Tribunal held that the Assessing Officer lacked authority to impose late filing fees under section 234E before 01.06.2015, following the Karnataka High Court's decision. Additionally, the Tribunal determined that the appeals were timely filed based on the rectification order date, not the original order date, leading to the deletion of fees and interest under sections 234E and 220(2). As a result, all appeals were decided in favor of the assessees. Case-Laws Income Tax Mon, 31 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398170