https://www.taxtmi.com/caselaws?id=306489 The appeals were allowed, and the late fees charged under section 234E for the financial year 2013-14 were directed to be deleted by the Assessing Officer. The Tribunal held that the Assessing Officer could not levy late fees under section 234E for periods before 01.06.2015 due to the absence of enabling provisions in section 200A. en-us Thu, 24 Feb 2022 00:00:00 +0530 Fri, 03 Feb 2023 06:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306489 The appeals were allowed, and the late fees charged under section 234E for the financial year 2013-14 were directed to be deleted by the Assessing Officer. The Tribunal held that the Assessing Officer could not levy late fees under section 234E for periods before 01.06.2015 due to the absence of enabling provisions in section 200A. Case-Laws Income Tax Thu, 24 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306489