https://www.taxtmi.com/caselaws?id=433956 A later rectification or calculation order under section 154 could not be used to reopen an unchallenged original intimation under section 200A levying late filing fee under section 234E. Because the earlier intimation had not been appealed against and no mistake apparent from the record or fresh prejudice from the rectification order was shown, the appeals were held not maintainable and were dismissed on the facts. en-us Mon, 30 Jan 2023 00:00:00 +0530 Tue, 14 Feb 2023 09:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433956 A later rectification or calculation order under section 154 could not be used to reopen an unchallenged original intimation under section 200A levying late filing fee under section 234E. Because the earlier intimation had not been appealed against and no mistake apparent from the record or fresh prejudice from the rectification order was shown, the appeals were held not maintainable and were dismissed on the facts. Case-Laws Income Tax Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433956