https://www.taxtmi.com/caselaws?id=792428 Rectification orders issued under section 154 read with section 200A were treated as independently appealable orders, so the limitation-based rejection of the appeals was not sustained. The article also states that late fee under section 234E could not be levied through processing under section 200A for TDS statements relating to periods before 01.06.2015, because the enabling machinery under section 200A(1)(c) came into force only from that date and was not retrospective. The impugned fee demand was therefore held unsustainable and was directed to be deleted. 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 issued under section 154 read with section 200A were treated as independently appealable orders, so the limitation-based rejection of the appeals was not sustained. The article also states that late fee under section 234E could not be levied through processing under section 200A for TDS statements relating to periods before 01.06.2015, because the enabling machinery under section 200A(1)(c) came into force only from that date and was not retrospective. The impugned fee demand was therefore held unsustainable and was directed to be deleted. Case-Laws Income Tax Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792428