https://www.taxtmi.com/caselaws?id=305412 The court allowed the writ petition, ruling that the demand for late fees for the specified periods under section 234E of the Income Tax Act, 1961 was without authority and legally unsustainable. The court clarified the applicability of section 234E and the impact of the introduction of section 200A(1) in determining liability for late filing fees, holding that the petitioner was not liable to pay late fees for the period preceding 01.06.2015. en-us Mon, 20 Dec 2021 00:00:00 +0530 Sat, 03 Dec 2022 05:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305412 The court allowed the writ petition, ruling that the demand for late fees for the specified periods under section 234E of the Income Tax Act, 1961 was without authority and legally unsustainable. The court clarified the applicability of section 234E and the impact of the introduction of section 200A(1) in determining liability for late filing fees, holding that the petitioner was not liable to pay late fees for the period preceding 01.06.2015. Case-Laws Income Tax Mon, 20 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305412