Sec, 234E of Income Tax Act, 1961— Penalty — When the intimation of the demand notices under Section 200A is held to be without authority of law so far as it relates to computation and demand of fee under Section 234E, it was found that the question of further scrutiny for testing the constitutional validity of Section 234E would be rendered as an academic exercise because there would not be any cause on the part of the petitioners to continue to maintain the challenge to constitutional validity under Section 234E - When the amendment made under Section 200A which has come into effect on 1.6.2015 IS held to be having prospective effect, no computation of fee for the demand or the intimation for the fee under Section 234E could be made for the TDS deducted for the respective assessment year prior to 1.6.2015, hence, the demand notices under Section 200A by the respondent- authority for intimation for payment of fee under Section 234E can be said as without any authority of law and the same are quashed and set aside to that extent - SHRI SRINIVASAMURTHY KOLIHALLY YALAKAIAH V/s ASSTT. CIT - [2020] 26 ITCD Online 125 (ITAT-BANGALORE)