https://www.taxtmi.com/caselaws?id=428079 The Tribunal allowed the appeals, canceling the levy of late filing fees under Section 234E for the periods prior to 01/06/2015 and the consequential interest under Section 220(2). The decision was based on adopting the interpretation favorable to the assessee in case of conflicting judicial views and the prospective nature of the amendment to Section 200A. en-us Mon, 19 Sep 2022 00:00:00 +0530 Fri, 23 Sep 2022 08:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428079 The Tribunal allowed the appeals, canceling the levy of late filing fees under Section 234E for the periods prior to 01/06/2015 and the consequential interest under Section 220(2). The decision was based on adopting the interpretation favorable to the assessee in case of conflicting judicial views and the prospective nature of the amendment to Section 200A. Case-Laws Income Tax Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428079