Courts Disagree on Imposing Late Fees u/s 234E for Pre-June 2015; Section 154 Inapplicable to Debated Issues. https://www.taxtmi.com/highlights?id=71571 Rectification u/s 154 - the two Hon’ble High Courts have expressed the different views regarding the question whether late fee under section 234E can be levied for the period prior to 1.6.2015 - The order passed u/s 200A cannot be rectified on the issue which is a debatable issue. Provisions of section 154 cannot be invoked for debatable issue. - AT en-us Mon, 21 Aug 2023 08:30:43 +0530 Mon, 21 Aug 2023 08:30:43 +0530 TaxTMI RSS Generator Courts Disagree on Imposing Late Fees u/s 234E for Pre-June 2015; Section 154 Inapplicable to Debated Issues. https://www.taxtmi.com/highlights?id=71571 Rectification u/s 154 - the two Hon’ble High Courts have expressed the different views regarding the question whether late fee under section 234E can be levied for the period prior to 1.6.2015 - The order passed u/s 200A cannot be rectified on the issue which is a debatable issue. Provisions of section 154 cannot be invoked for debatable issue. - AT Highlights Income Tax Mon, 21 Aug 2023 08:30:43 +0530 https://www.taxtmi.com/highlights?id=71571