https://www.taxtmi.com/highlights?id=54953 Late fees payable u/s 234E - Once, the AO has no power to levy any late filing fee for the return processed prior to 01.06.2015, then no such power can be exercised by the AO while passing rectification order/s under section 154 of the Act for the respective periods prior to 01.06.2015. - AT en-us Tue, 29 Sep 2020 07:20:24 +0530 Tue, 29 Sep 2020 07:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54953 Late fees payable u/s 234E - Once, the AO has no power to levy any late filing fee for the return processed prior to 01.06.2015, then no such power can be exercised by the AO while passing rectification order/s under section 154 of the Act for the respective periods prior to 01.06.2015. - AT Highlights Income Tax Tue, 29 Sep 2020 07:20:24 +0530 https://www.taxtmi.com/highlights?id=54953