https://www.taxtmi.com/caselaws?id=405306 The Writ Appeal challenged the Single Judge's order related to TDS for specific financial years, ultimately allowing the writ petitions and restoring proceedings for re-computation and demand in accordance with relevant sections. The Court emphasized the illegality of levying late fees under Section 234E before 01.06.2015, following the precedent set in a previous case. The judgment underscored the necessity of adhering to legal precedents, interpreting statutory provisions accurately, and maintaining consistency in legal principles across various High Courts. en-us Mon, 01 Feb 2021 00:00:00 +0530 Wed, 17 Mar 2021 09:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405306 The Writ Appeal challenged the Single Judge's order related to TDS for specific financial years, ultimately allowing the writ petitions and restoring proceedings for re-computation and demand in accordance with relevant sections. The Court emphasized the illegality of levying late fees under Section 234E before 01.06.2015, following the precedent set in a previous case. The judgment underscored the necessity of adhering to legal precedents, interpreting statutory provisions accurately, and maintaining consistency in legal principles across various High Courts. Case-Laws Income Tax Mon, 01 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405306