https://www.taxtmi.com/caselaws?id=437230 The appeals by the assessee were allowed, and the penalties under section 234E were deemed unsustainable for the period before the 01.06.2015 amendment. The decision was based on the interpretation of section 200A, conflicting High Court precedents, and legal principles governing the levy of late filing fees under the Income Tax Act. en-us Fri, 28 Apr 2023 00:00:00 +0530 Sat, 29 Apr 2023 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437230 The appeals by the assessee were allowed, and the penalties under section 234E were deemed unsustainable for the period before the 01.06.2015 amendment. The decision was based on the interpretation of section 200A, conflicting High Court precedents, and legal principles governing the levy of late filing fees under the Income Tax Act. Case-Laws Income Tax Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437230