https://www.taxtmi.com/caselaws?id=418810 The HC held that demands under section 234E for periods before 01.06.2015 could not be sustained where the authority lacked express power under section 200A to compute or collect that fee. Amounts covered by intimations under section 200A towards late fees for delayed TDS returns could not validly be imposed for the pre-amendment period. The writ was allowed and the penalty/demand for the pre-01.06.2015 period set aside. en-us Fri, 22 Oct 2021 00:00:00 +0530 Tue, 30 Sep 2025 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418810 The HC held that demands under section 234E for periods before 01.06.2015 could not be sustained where the authority lacked express power under section 200A to compute or collect that fee. Amounts covered by intimations under section 200A towards late fees for delayed TDS returns could not validly be imposed for the pre-amendment period. The writ was allowed and the penalty/demand for the pre-01.06.2015 period set aside. Case-Laws Income Tax Fri, 22 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418810