https://www.taxtmi.com/caselaws?id=450904 Fee under section 234E could not be levied through processing under section 200A(1)(c) for TDS statements relating to periods before 1 June 2015, because the enabling amendment was prospective and did not authorise such adjustment for earlier quarters. The note also records that appeals dismissed as time-barred could not stand where the assessee had not been heard on limitation; those matters were remanded for fresh consideration on limitation and merits after affording an opportunity of hearing. en-us Thu, 15 Feb 2024 00:00:00 +0530 Fri, 15 Mar 2024 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450904 Fee under section 234E could not be levied through processing under section 200A(1)(c) for TDS statements relating to periods before 1 June 2015, because the enabling amendment was prospective and did not authorise such adjustment for earlier quarters. The note also records that appeals dismissed as time-barred could not stand where the assessee had not been heard on limitation; those matters were remanded for fresh consideration on limitation and merits after affording an opportunity of hearing. Case-Laws Income Tax Thu, 15 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450904