https://www.taxtmi.com/caselaws?id=441943 The Tribunal dismissed the assessee's appeal against the levy of fee under section 234E of the Income Tax Act for A.Y. 2013-14. The Tribunal held that the issue of late fee applicability before 1.6.2015 was debatable, following the decision of the Hon'ble Gujarat High Court. The Tribunal found that the assessee had been given sufficient opportunity by the ld. CIT(A) and that debatable issues cannot be rectified under section 154. Consequently, the appeal was dismissed, upholding the order of the ld. Commissioner of Income Tax (Appeals). en-us Fri, 18 Aug 2023 00:00:00 +0530 Sat, 19 Aug 2023 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441943 The Tribunal dismissed the assessee's appeal against the levy of fee under section 234E of the Income Tax Act for A.Y. 2013-14. The Tribunal held that the issue of late fee applicability before 1.6.2015 was debatable, following the decision of the Hon'ble Gujarat High Court. The Tribunal found that the assessee had been given sufficient opportunity by the ld. CIT(A) and that debatable issues cannot be rectified under section 154. Consequently, the appeal was dismissed, upholding the order of the ld. Commissioner of Income Tax (Appeals). Case-Laws Income Tax Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441943