https://www.taxtmi.com/caselaws?id=466754 Delay of 3,636 days was condoned where the assessee alleged non-receipt of an intimation and acted promptly upon actual service; tribunals and precedents permitting condonation for sufficient cause were applied, and appeals admitted. Separately, the fee introduced by the Finance Act, 2015 cannot be levied by intimations issued under prior notice provisions before the statute's effective date; demands based on pre-effective-date intimations were quashed and thus cannot sustain the Section 234E fee demands. en-us Tue, 25 Feb 2025 00:00:00 +0530 Wed, 18 Feb 2026 20:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466754 Delay of 3,636 days was condoned where the assessee alleged non-receipt of an intimation and acted promptly upon actual service; tribunals and precedents permitting condonation for sufficient cause were applied, and appeals admitted. Separately, the fee introduced by the Finance Act, 2015 cannot be levied by intimations issued under prior notice provisions before the statute's effective date; demands based on pre-effective-date intimations were quashed and thus cannot sustain the Section 234E fee demands. Case-Laws Income Tax Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466754