https://www.taxtmi.com/caselaws?id=436710 The Tribunal allowed the appeal of the assessee, annulling the order of the CIT(A) and cancelling the late fee levied under section 234E of the Act. The decision was based on the retrospective effect of section 200A(1)(c) and the absence of enabling provisions for charging late fees before 01.06.2015. The Tribunal's decision was in line with previous judgments and principles of statutory interpretation. en-us Thu, 23 Mar 2023 00:00:00 +0530 Tue, 18 Apr 2023 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436710 The Tribunal allowed the appeal of the assessee, annulling the order of the CIT(A) and cancelling the late fee levied under section 234E of the Act. The decision was based on the retrospective effect of section 200A(1)(c) and the absence of enabling provisions for charging late fees before 01.06.2015. The Tribunal's decision was in line with previous judgments and principles of statutory interpretation. Case-Laws Income Tax Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436710