https://www.taxtmi.com/caselaws?id=293645 The Tribunal allowed the appeal, ruling in favor of the assessee based on the prospective nature of the relevant amendment in section 200A of the Income Tax Act, 1961. The late filing fee under section 234E was deemed inapplicable for the assessment year in question. en-us Fri, 15 Jun 2018 00:00:00 +0530 Fri, 05 Aug 2022 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293645 The Tribunal allowed the appeal, ruling in favor of the assessee based on the prospective nature of the relevant amendment in section 200A of the Income Tax Act, 1961. The late filing fee under section 234E was deemed inapplicable for the assessment year in question. Case-Laws Income Tax Fri, 15 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293645