https://www.taxtmi.com/caselaws?id=427465 The tribunal ruled in favor of the assessee in seventeen appeals, setting aside the late fee imposed under section 234E for periods before 01.06.2015. Emphasizing the prospective application of the late fee provisions, the tribunal directed the authority to delete the late fees. The decision was based on the substantive nature of section 234E and the lack of legal authority to demand late fees for periods predating 01.06.2015. en-us Wed, 07 Sep 2022 00:00:00 +0530 Fri, 09 Sep 2022 07:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427465 The tribunal ruled in favor of the assessee in seventeen appeals, setting aside the late fee imposed under section 234E for periods before 01.06.2015. Emphasizing the prospective application of the late fee provisions, the tribunal directed the authority to delete the late fees. The decision was based on the substantive nature of section 234E and the lack of legal authority to demand late fees for periods predating 01.06.2015. Case-Laws Income Tax Wed, 07 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427465