https://www.taxtmi.com/caselaws?id=302366 The court quashed the notice demanding late filing fees under section 234E of the Income Tax Act for the period from 2011-12 to 01.06.2015, ruling that the petitioner cannot be held liable for the fee before the amendment's effective date. The judgment in M/s.Sarala Memorial Hospital v. Union of India and Another was cited, establishing the prospective nature of the amendment. As a result, the demand notice for the specified period was deemed unauthorized and legally unsustainable, providing partial relief to the petitioner. en-us Fri, 10 Dec 2021 00:00:00 +0530 Sat, 21 May 2022 09:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302366 The court quashed the notice demanding late filing fees under section 234E of the Income Tax Act for the period from 2011-12 to 01.06.2015, ruling that the petitioner cannot be held liable for the fee before the amendment's effective date. The judgment in M/s.Sarala Memorial Hospital v. Union of India and Another was cited, establishing the prospective nature of the amendment. As a result, the demand notice for the specified period was deemed unauthorized and legally unsustainable, providing partial relief to the petitioner. Case-Laws Income Tax Fri, 10 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302366