https://www.taxtmi.com/caselaws?id=424732 The Court held that demands for late filing fees under section 234E of the Income Tax Act, 1961 for the periods prior to 01.06.2015 were invalid and lacked legal authority. Referring to precedent, the Court determined that section 234E could only be enforced from 1st June 2015 onwards due to the enactment of section 200A. Consequently, the Court quashed the intimations demanding late fees for the period from 2012-13 until 01.06.2015, ruling in favor of the petitioner in the writ petition. en-us Mon, 23 May 2022 00:00:00 +0530 Thu, 07 Jul 2022 09:06:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424732 The Court held that demands for late filing fees under section 234E of the Income Tax Act, 1961 for the periods prior to 01.06.2015 were invalid and lacked legal authority. Referring to precedent, the Court determined that section 234E could only be enforced from 1st June 2015 onwards due to the enactment of section 200A. Consequently, the Court quashed the intimations demanding late fees for the period from 2012-13 until 01.06.2015, ruling in favor of the petitioner in the writ petition. Case-Laws Income Tax Mon, 23 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424732