https://www.taxtmi.com/caselaws?id=411022 The Appellate Tribunal ITAT Ahmedabad upheld the levy of late filing fees under Section 234E of the Income Tax Act, dismissing the appeals filed by the assessee for the relevant assessment years. The decision emphasized the significance of statutory interpretation and adherence to established legal principles in tax matters, highlighting that machinery provisions cannot override charging provisions. The judgment underscored the importance of legal clarity and consistency in applying the statutory framework. en-us Fri, 30 Jul 2021 00:00:00 +0530 Mon, 16 Aug 2021 09:13:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411022 The Appellate Tribunal ITAT Ahmedabad upheld the levy of late filing fees under Section 234E of the Income Tax Act, dismissing the appeals filed by the assessee for the relevant assessment years. The decision emphasized the significance of statutory interpretation and adherence to established legal principles in tax matters, highlighting that machinery provisions cannot override charging provisions. The judgment underscored the importance of legal clarity and consistency in applying the statutory framework. Case-Laws Income Tax Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411022