https://www.taxtmi.com/caselaws?id=302853 Before the 1 June 2015 amendment, section 200A did not authorise adjustment of late filing fee under section 234E while processing a TDS statement, so an intimation including that fee exceeded the permissible scope of processing. The Tribunal followed its earlier view and deleted the levy, allowing the appeal in favour of the assessee. en-us Fri, 01 Apr 2016 00:00:00 +0530 Tue, 21 Jun 2022 20:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302853 Before the 1 June 2015 amendment, section 200A did not authorise adjustment of late filing fee under section 234E while processing a TDS statement, so an intimation including that fee exceeded the permissible scope of processing. The Tribunal followed its earlier view and deleted the levy, allowing the appeal in favour of the assessee. Case-Laws Income Tax Fri, 01 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302853