https://www.taxtmi.com/caselaws?id=446867 The HC dismissed the writ petition challenging late fee intimations for not filing TDS statements on time, citing an inordinate delay of over ten years in filing the petition. The court upheld the applicability of Section 234E of the Income Tax Act, 1961, which imposes a late fee for such delays, as it was the law in effect when the notices were issued. The court rejected arguments based on subsequent amendments, affirming that the law at the time of notice issuance governs the case. en-us Mon, 27 Nov 2023 00:00:00 +0530 Wed, 13 Dec 2023 07:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446867 The HC dismissed the writ petition challenging late fee intimations for not filing TDS statements on time, citing an inordinate delay of over ten years in filing the petition. The court upheld the applicability of Section 234E of the Income Tax Act, 1961, which imposes a late fee for such delays, as it was the law in effect when the notices were issued. The court rejected arguments based on subsequent amendments, affirming that the law at the time of notice issuance governs the case. Case-Laws Income Tax Mon, 27 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446867