https://www.taxtmi.com/caselaws?id=295918 The Tribunal allowed the appeal, ruling that the Assessing Officer lacked the authority to impose late fees under section 234E through intimation issued under section 200A for defaults prior to 01.06.2015. The demand for late fees under section 234E was eliminated, and the appellant's appeal was successful. en-us Wed, 27 Dec 2017 00:00:00 +0530 Fri, 25 Jun 2021 07:11:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295918 The Tribunal allowed the appeal, ruling that the Assessing Officer lacked the authority to impose late fees under section 234E through intimation issued under section 200A for defaults prior to 01.06.2015. The demand for late fees under section 234E was eliminated, and the appellant's appeal was successful. Case-Laws Income Tax Wed, 27 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295918