Imposition of late fees by Section 234E is constitutional : Kerala High Court

Article is case study on constitutional validity of Section 234E of the Income Tax Act 1961 inserted by Finance Act, 2012 and covers all earlier judgments on the subject and is based on the Kerala High Court judgment in the case of   Sree Narayana Guru Smaraka Sangam Upper Primary School Vs. Union Of India.

1. Petitioners in these cases primarily challenge the constitutional validity of Section 234E of the Income Tax Act 1961 , which was inserted by Finance Act, 2012.

2. Pe

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