https://www.taxtmi.com/caselaws?id=307390 The Tribunal ruled in favor of the assessee, stating that the late fee under section 234E is not applicable for the period before 1.6.2015. The Tribunal also held that the delay in filing the appeals should be condoned due to the legal position favoring the assessee. Consequently, the assessee's appeals were allowed, and the orders confirming the late fee were deemed void. The judgment was pronounced on 15th February 2019. en-us Fri, 15 Feb 2019 00:00:00 +0530 Mon, 10 Apr 2023 22:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307390 The Tribunal ruled in favor of the assessee, stating that the late fee under section 234E is not applicable for the period before 1.6.2015. The Tribunal also held that the delay in filing the appeals should be condoned due to the legal position favoring the assessee. Consequently, the assessee's appeals were allowed, and the orders confirming the late fee were deemed void. The judgment was pronounced on 15th February 2019. Case-Laws Income Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307390