https://www.taxtmi.com/caselaws?id=423960 The Appellate Tribunal ITAT Pune allowed all eleven appeals filed by the appellant assessee. The Tribunal held that the late fee levied under section 234E for the financial year 2012-13 was invalid, directing the Assessing Officer to delete the late fee. Additionally, the Tribunal found the appeals filed before the Commissioner of Income Tax (Appeals) to be admissible, contrary to the Commissioner's dismissal, resulting in a favorable outcome for the appellant in all eleven appeals. en-us Thu, 16 Jun 2022 00:00:00 +0530 Sat, 18 Jun 2022 09:03:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423960 The Appellate Tribunal ITAT Pune allowed all eleven appeals filed by the appellant assessee. The Tribunal held that the late fee levied under section 234E for the financial year 2012-13 was invalid, directing the Assessing Officer to delete the late fee. Additionally, the Tribunal found the appeals filed before the Commissioner of Income Tax (Appeals) to be admissible, contrary to the Commissioner's dismissal, resulting in a favorable outcome for the appellant in all eleven appeals. Case-Laws Income Tax Thu, 16 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423960