https://www.taxtmi.com/caselaws?id=307510 The Tribunal ruled in favor of the assessee on all three issues. It held that the late filing fee under Section 234E before 01.06.2015 was not sustainable based on legal precedents. Additionally, the Tribunal determined that the delay in filing the appeal should be calculated from the rectification order date, not the original intimation order. The Tribunal's decision was influenced by decisions from various Tribunals and High Courts, ultimately leading to the allowance of the appeals. en-us Tue, 19 Jul 2022 00:00:00 +0530 Tue, 18 Apr 2023 21:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307510 The Tribunal ruled in favor of the assessee on all three issues. It held that the late filing fee under Section 234E before 01.06.2015 was not sustainable based on legal precedents. Additionally, the Tribunal determined that the delay in filing the appeal should be calculated from the rectification order date, not the original intimation order. The Tribunal's decision was influenced by decisions from various Tribunals and High Courts, ultimately leading to the allowance of the appeals. Case-Laws Income Tax Tue, 19 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307510