https://www.taxtmi.com/caselaws?id=430122 HC held that the levy of late fee under section 234E could be imposed only from 01-06-2015, the amendment being prospective, and therefore authorities lacked jurisdiction to demand such fees for the period 2012-13 to 31-05-2015. Challenges alleging total lack of jurisdiction could not be defeated by delay; extant intimations requiring late fee under section 234E for the pre-1-June-2015 period were quashed and the writ petition allowed to that extent. en-us Tue, 24 May 2022 00:00:00 +0530 Sat, 20 Sep 2025 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430122 HC held that the levy of late fee under section 234E could be imposed only from 01-06-2015, the amendment being prospective, and therefore authorities lacked jurisdiction to demand such fees for the period 2012-13 to 31-05-2015. Challenges alleging total lack of jurisdiction could not be defeated by delay; extant intimations requiring late fee under section 234E for the pre-1-June-2015 period were quashed and the writ petition allowed to that extent. Case-Laws Income Tax Tue, 24 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430122