https://www.taxtmi.com/caselaws?id=429881 The tribunal allowed all eleven appeals by the assessee, emphasizing the prospective application of late fees under section 234E as per the Karnataka High Court's ruling. The judgment maintained that the constitutional validity of section 234E remains open for further examination by the Division Bench. en-us Mon, 26 Sep 2022 00:00:00 +0530 Sat, 05 Nov 2022 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429881 The tribunal allowed all eleven appeals by the assessee, emphasizing the prospective application of late fees under section 234E as per the Karnataka High Court's ruling. The judgment maintained that the constitutional validity of section 234E remains open for further examination by the Division Bench. Case-Laws Income Tax Mon, 26 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429881