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    <title>2022 (3) TMI 1291 - KERALA HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, quashing the intimations demanding late fees under section 234E for the period in question. The judgment clarified that the jurisdiction to levy late fees under section 234E arose only from June 1, 2015, and not earlier, thereby granting relief to the petitioner based on the interpretation of relevant statutory provisions and legal precedents.</description>
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      <description>The court ruled in favor of the petitioner, quashing the intimations demanding late fees under section 234E for the period in question. The judgment clarified that the jurisdiction to levy late fees under section 234E arose only from June 1, 2015, and not earlier, thereby granting relief to the petitioner based on the interpretation of relevant statutory provisions and legal precedents.</description>
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