In the result, both the appeals of the assessee are\nallowed
c) to (f) of sub-section\n(1) of Section 200A can be read as having\nprospective effect and not having retroactive\ncharacter or effect. Resultantly, the demand under\nSection 200A for computation and intimation for the\npayment of fee under Section 234E could not be\nmade in purported exercise of power under Section\n200A by the respondent