https://www.taxtmi.com/caselaws?id=430103 The tribunal allowed the assessees' appeals, ruling that the late filing fees charged under section 234E before 01.06.2015 were invalid. The tribunal dismissed the Revenue's objections on the timeliness of the rectification applications, emphasizing that the appeals were timely filed against the section 154 orders. Additionally, the tribunal condoned a 16-day delay in filing appeals due to the Covid-19 pandemic outbreak. en-us Thu, 20 Oct 2022 00:00:00 +0530 Thu, 10 Nov 2022 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430103 The tribunal allowed the assessees' appeals, ruling that the late filing fees charged under section 234E before 01.06.2015 were invalid. The tribunal dismissed the Revenue's objections on the timeliness of the rectification applications, emphasizing that the appeals were timely filed against the section 154 orders. Additionally, the tribunal condoned a 16-day delay in filing appeals due to the Covid-19 pandemic outbreak. Case-Laws Income Tax Thu, 20 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430103