https://www.taxtmi.com/caselaws?id=439294 The Appellate Tribunal ruled in favor of the assessee, holding that the levy of late fees under section 234E for quarters before 01.06.2015 was invalid due to the absence of an enabling provision at that time. The order confirming the late fee levy was deemed bad in law and subsequently cancelled, directing the deletion of late fees for the relevant assessment years. This decision aligned with the prospective nature of the amendment to section 200A(1) and the lack of authority to compute late fees under section 234E before 01.06.2015. en-us Tue, 06 Jun 2023 00:00:00 +0530 Tue, 20 Jun 2023 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439294 The Appellate Tribunal ruled in favor of the assessee, holding that the levy of late fees under section 234E for quarters before 01.06.2015 was invalid due to the absence of an enabling provision at that time. The order confirming the late fee levy was deemed bad in law and subsequently cancelled, directing the deletion of late fees for the relevant assessment years. This decision aligned with the prospective nature of the amendment to section 200A(1) and the lack of authority to compute late fees under section 234E before 01.06.2015. Case-Laws Income Tax Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439294