Case Law Details
After Kerala HC Karnataka HC too stay the enforcement of notices U/s. 234E by TRACES. In this case Petitioners have questioned the constitutional validity of the provision of Section 234E of the income Tax Act and a notice to the petitioner levying fee vide annexure A1 to A21 and Annexure – B.
HC has held that – Pending consideration of the grounds in the writ petition, it is desirable that enforcement of notices referred to above issued by the 4th respondent are stayed until further orders.
Kerala HC stays Late Filing Fees U/s. 234E for late filing of TDS return
HIGH COURT OF KARNATAKA AT BANGALORE
BEFORE THE HON’BLE DR. JUSTICE JAWAD RAHIM
WRIT PETITION NO 6918-6938 /2014 (T-IT)
Adithya Bizorp Solutions India Pvt. Ltd
vs.
Union of India
Dated: 19.02.2014
Whereas, a Writ Petition filed by the above named Petitioner under Article 226 of the Constitution of India, has been registered by this Court.
After hearing, the Court made the following:
ORDER:
Responding to the notice in this writ petition, standing counsel, Mr. K.V. Arawind has entered appearance for the-respondents.
Heard regarding interim relief.
Petitioners have questioned the constitutional validity of the provision of Section 234E of the income Tax Act and a notice to the petitioner levying fee vide annexure A1 to A21 and Annexure – B.
Pending consideration of the grounds in the writ petition, it is desirable that enforcement of notices referred to above issued by the 4th respondent are stayed until further orders.
In the meantime respondents are permitted to file counter-within two weeks.
NOTE: It is prayed to stay the operation of the impugned notice/s issued under the section 234E of the income tax Act 1961 issued under section 200A dated 02.09.2013, 20.09.2013, 15.10.2013, 14.11.2013, 26.07.2013, 04.07.2013, 22.11.2013, 12.11.2013, 13.11.2013, 13.08.2013, 22.02.2013, 28.08.2013, 06.09.2013, 09.05.2013, 01.07.2013, 25.12.2013, 13.10.2013, 11.03.2013, 03.12.2013, 12.07.2013, 12.07.2013 vide ANNEXURE A1 TO 21 issued by Respondents No. 4.
Download Copy of Judgment