https://www.taxtmi.com/caselaws?id=450010 Limitation for the assessee's first appellate filing had to be computed after giving effect to the Supreme Court's Covid-19 exclusion orders, including the extended excluded period up to 28.02.2022; on that basis, the appeal was not time barred. Late fee under section 234E was also held unsustainable where the assessee had already filed the original TDS statement and later filed a corrected form only to fix a technical error in the return, with no prejudice to the Revenue. Applying a non-mechanical approach to the machinery provision, the Tribunal deleted the late fee and decided the matter in favour of the assessee. en-us Tue, 20 Feb 2024 00:00:00 +0530 Fri, 23 Feb 2024 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450010 Limitation for the assessee's first appellate filing had to be computed after giving effect to the Supreme Court's Covid-19 exclusion orders, including the extended excluded period up to 28.02.2022; on that basis, the appeal was not time barred. Late fee under section 234E was also held unsustainable where the assessee had already filed the original TDS statement and later filed a corrected form only to fix a technical error in the return, with no prejudice to the Revenue. Applying a non-mechanical approach to the machinery provision, the Tribunal deleted the late fee and decided the matter in favour of the assessee. Case-Laws Income Tax Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450010