https://www.taxtmi.com/caselaws?id=308128 The ITAT Lucknow allowed all appeals filed by the assessee, condoning the delay in filing appeals due to valid reasons including the advocate's illness and the impact of the Covid-19 pandemic. Regarding the levy of fees under section 234E of the Income Tax Act, the ITAT ruled in favor of the assessee, holding that late fees could not be charged for the period before 01.06.2015 based on precedents and legal authority. The judgment was pronounced on 30/11/2022. en-us Wed, 30 Nov 2022 00:00:00 +0530 Wed, 31 May 2023 20:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308128 The ITAT Lucknow allowed all appeals filed by the assessee, condoning the delay in filing appeals due to valid reasons including the advocate's illness and the impact of the Covid-19 pandemic. Regarding the levy of fees under section 234E of the Income Tax Act, the ITAT ruled in favor of the assessee, holding that late fees could not be charged for the period before 01.06.2015 based on precedents and legal authority. The judgment was pronounced on 30/11/2022. Case-Laws Income Tax Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308128