https://www.taxtmi.com/caselaws?id=404581 The Tribunal held that the Assessing officer had jurisdiction to levy fees under section 234E from 01.06.2015 onwards, despite the period to which the return pertained. The officer was deemed competent to charge fees since the TDS statement was filed in 2017. The Tribunal rejected the argument that the officer lacked authority to levy fees before 01.06.2015, upholding the levy of fees under section 234E from that date until the actual filing of the TDS statement, partially allowing the appeal. en-us Thu, 28 Jan 2021 00:00:00 +0530 Fri, 26 Feb 2021 09:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404581 The Tribunal held that the Assessing officer had jurisdiction to levy fees under section 234E from 01.06.2015 onwards, despite the period to which the return pertained. The officer was deemed competent to charge fees since the TDS statement was filed in 2017. The Tribunal rejected the argument that the officer lacked authority to levy fees before 01.06.2015, upholding the levy of fees under section 234E from that date until the actual filing of the TDS statement, partially allowing the appeal. Case-Laws Income Tax Thu, 28 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404581