https://www.taxtmi.com/caselaws?id=789840 Where a levy of late fee under section 234E was challenged on jurisdictional grounds, the Tribunal stated that an ex parte dismissal of the appeal solely as time barred was not justified without examining the merits. It accepted that the delay should be condoned so the objection to processing under section 200A and the validity of the levy could be adjudicated by the first appellate authority. The Tribunal did not itself decide the fee demand, but set aside the dismissal and restored the matter for fresh adjudication after hearing the assessee. en-us Thu, 26 Mar 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789840 Where a levy of late fee under section 234E was challenged on jurisdictional grounds, the Tribunal stated that an ex parte dismissal of the appeal solely as time barred was not justified without examining the merits. It accepted that the delay should be condoned so the objection to processing under section 200A and the validity of the levy could be adjudicated by the first appellate authority. The Tribunal did not itself decide the fee demand, but set aside the dismissal and restored the matter for fresh adjudication after hearing the assessee. Case-Laws Income Tax Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789840