https://www.taxtmi.com/caselaws?id=441842 The tribunal dismissed the appeals filed by the assessee regarding the levy of late fees under Section 234E of the Income Tax Act and the maintainability of rectification applications under Section 154. The tribunal upheld the decisions of the CIT(Appeals) that the rectification applications were time-barred and did not involve a "mistake apparent from record." The appeals were dismissed on the grounds of exceeding the limitation period and requiring fresh investigation of facts. The order was pronounced on 14th August 2023. en-us Mon, 14 Aug 2023 00:00:00 +0530 Fri, 18 Aug 2023 08:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441842 The tribunal dismissed the appeals filed by the assessee regarding the levy of late fees under Section 234E of the Income Tax Act and the maintainability of rectification applications under Section 154. The tribunal upheld the decisions of the CIT(Appeals) that the rectification applications were time-barred and did not involve a "mistake apparent from record." The appeals were dismissed on the grounds of exceeding the limitation period and requiring fresh investigation of facts. The order was pronounced on 14th August 2023. Case-Laws Income Tax Mon, 14 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441842