https://www.taxtmi.com/caselaws?id=290102 The Tribunal allowed the appeals, ruling that demands for penalty/fee under section 234E for the assessment years 2013-14 to 2015-16, made before 01-06-2015, were unsustainable. The Tribunal emphasized the lack of legal authority for such demands pre-amendment. Additionally, the Tribunal validated the appeals as the Revenue failed to provide evidence of service of the order under section 200A, leading to a decision in favor of the assessee. en-us Fri, 19 Jun 2020 00:00:00 +0530 Tue, 08 Sep 2020 19:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290102 The Tribunal allowed the appeals, ruling that demands for penalty/fee under section 234E for the assessment years 2013-14 to 2015-16, made before 01-06-2015, were unsustainable. The Tribunal emphasized the lack of legal authority for such demands pre-amendment. Additionally, the Tribunal validated the appeals as the Revenue failed to provide evidence of service of the order under section 200A, leading to a decision in favor of the assessee. Case-Laws Income Tax Fri, 19 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290102