https://www.taxtmi.com/caselaws?id=425553 The Appellate Tribunal allowed all three appeals raised by the Assessee challenging the levy of fees under section 234E of the Income Tax Act for the assessment year 2018-19. The Tribunal held that the appeal against the fees was maintainable under Section 246A, emphasizing the Assessee's right to appeal certain orders. The Commissioner's decision was set aside, and the appeals were allowed to be decided afresh, ensuring the Assessee's opportunity for a fair hearing. The judgment clarified the interpretation of relevant legal provisions, emphasizing the importance of upholding the Assessee's appeal rights in tax matters. en-us Thu, 30 Jun 2022 00:00:00 +0530 Wed, 27 Jul 2022 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425553 The Appellate Tribunal allowed all three appeals raised by the Assessee challenging the levy of fees under section 234E of the Income Tax Act for the assessment year 2018-19. The Tribunal held that the appeal against the fees was maintainable under Section 246A, emphasizing the Assessee's right to appeal certain orders. The Commissioner's decision was set aside, and the appeals were allowed to be decided afresh, ensuring the Assessee's opportunity for a fair hearing. The judgment clarified the interpretation of relevant legal provisions, emphasizing the importance of upholding the Assessee's appeal rights in tax matters. Case-Laws Income Tax Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425553