https://www.taxtmi.com/caselaws?id=792428 Rectification orders under section 154 read with section 200A are independently appealable, so a challenge to a rectified order is not barred merely because the original intimation was not separately appealed. Late fee under section 234E cannot be computed through section 200A processing for TDS statements relating to periods before 1 June 2015, because section 200A(1)(c), the enabling machinery provision, took effect only from that date and cannot operate retrospectively. Consequently, limitation-based dismissal of such appeals is unsustainable and late-fee demands for the pre-amendment period require deletion. en-us Fri, 22 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792428 Rectification orders under section 154 read with section 200A are independently appealable, so a challenge to a rectified order is not barred merely because the original intimation was not separately appealed. Late fee under section 234E cannot be computed through section 200A processing for TDS statements relating to periods before 1 June 2015, because section 200A(1)(c), the enabling machinery provision, took effect only from that date and cannot operate retrospectively. Consequently, limitation-based dismissal of such appeals is unsustainable and late-fee demands for the pre-amendment period require deletion. Case-Laws Income Tax Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792428