https://www.taxtmi.com/caselaws?id=802386 Late filing fees under section 234E cannot be levied for assessment years before 1 June 2015. Judicial precedents address the retrospective application of the fee. Where judicial views differ on retrospective application, the approach favouring the assessee applies to fees for the assessment years in question under section 234E. en-us Thu, 10 Sep 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802386 Late filing fees under section 234E cannot be levied for assessment years before 1 June 2015. Judicial precedents address the retrospective application of the fee. Where judicial views differ on retrospective application, the approach favouring the assessee applies to fees for the assessment years in question under section 234E. Case-Laws Income Tax Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802386