https://www.taxtmi.com/caselaws?id=430347 The Tribunal allowed the appeals, ruling that the levy of late-fee under section 234E before 01.06.2015 was illegal. The rejection of rectification applications under section 154 was deemed unjustified, and the appeals against the rectification orders were upheld. The amendment to section 200A(1) from 01.06.2015 was held not to have retrospective effect. The Tribunal instructed the AO to rectify the intimations and remove the late-fee charged. The assessees' appeals were successful. en-us Fri, 11 Nov 2022 00:00:00 +0530 Wed, 16 Nov 2022 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430347 The Tribunal allowed the appeals, ruling that the levy of late-fee under section 234E before 01.06.2015 was illegal. The rejection of rectification applications under section 154 was deemed unjustified, and the appeals against the rectification orders were upheld. The amendment to section 200A(1) from 01.06.2015 was held not to have retrospective effect. The Tribunal instructed the AO to rectify the intimations and remove the late-fee charged. The assessees' appeals were successful. Case-Laws Income Tax Fri, 11 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430347