https://www.taxtmi.com/caselaws?id=450904 Fee for delayed TDS statements under section 234E could not be levied through processing under section 200A for periods before 1 June 2015, because the enabling clause permitting that adjustment applied prospectively. The levy for earlier quarters was therefore set aside. Appeals dismissed as time-barred without giving the taxpayer an opportunity to explain the delay required reconsideration; the limitation-based dismissals were set aside and remanded to the first appellate authority for hearing on limitation and merits. The taxpayer obtained relief on the levy issue and fresh adjudication of the remaining matters. en-us Thu, 15 Feb 2024 00:00:00 +0530 Fri, 15 Mar 2024 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450904 Fee for delayed TDS statements under section 234E could not be levied through processing under section 200A for periods before 1 June 2015, because the enabling clause permitting that adjustment applied prospectively. The levy for earlier quarters was therefore set aside. Appeals dismissed as time-barred without giving the taxpayer an opportunity to explain the delay required reconsideration; the limitation-based dismissals were set aside and remanded to the first appellate authority for hearing on limitation and merits. The taxpayer obtained relief on the levy issue and fresh adjudication of the remaining matters. Case-Laws Income Tax Thu, 15 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450904