https://www.taxtmi.com/highlights?id=73561 Levy of late filing fee u/s 234E - The submission of petitioner that the amendment in Section 200A has been brought into effect w.e.f. 01.06.2015 and, therefore, the impugned notices issued way back in 2013 and 2016 are incorrect is liable to be rejected at the threshold. The law on the date when the impugned notices were issued was as provided under Section 234E which had been inserted by the Finance Act, 2012 w.e.f. 01.07.2012. - HC en-us Wed, 13 Dec 2023 13:26:36 +0530 Wed, 13 Dec 2023 13:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73561 Levy of late filing fee u/s 234E - The submission of petitioner that the amendment in Section 200A has been brought into effect w.e.f. 01.06.2015 and, therefore, the impugned notices issued way back in 2013 and 2016 are incorrect is liable to be rejected at the threshold. The law on the date when the impugned notices were issued was as provided under Section 234E which had been inserted by the Finance Act, 2012 w.e.f. 01.07.2012. - HC Highlights Income Tax Wed, 13 Dec 2023 13:26:36 +0530 https://www.taxtmi.com/highlights?id=73561