In the result, the appeals filed by the assessee are partly allowed
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior