https://www.taxtmi.com/caselaws?id=332703 The HC set aside notices issued under Section 200A insofar as they sought computation/intimation of fees under Section 234E for TDS periods prior to 1.6.2015, holding the Section 200A amendment to have prospective effect and the demands to be without authority. Because those intimations are quashed, the court declined to adjudicate the constitutional validity of Section 234E, treating that challenge as academic and leaving the question open for a Division Bench. The ruling is prospective and does not permit reopening past payments or refunds. en-us Fri, 26 Aug 2016 00:00:00 +0530 Tue, 30 Sep 2025 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332703 The HC set aside notices issued under Section 200A insofar as they sought computation/intimation of fees under Section 234E for TDS periods prior to 1.6.2015, holding the Section 200A amendment to have prospective effect and the demands to be without authority. Because those intimations are quashed, the court declined to adjudicate the constitutional validity of Section 234E, treating that challenge as academic and leaving the question open for a Division Bench. The ruling is prospective and does not permit reopening past payments or refunds. Case-Laws Income Tax Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332703