Case Law Details
Case Name : Rashmikant Kundalia and another Vs Union of India(Supreme Court of India)
Appeal Number : Pettition for Speacial Leave to Appeal (C) .......CC (No)(s). 22880/2015
Date of Judgement/Order : 03/01/2017
Related Assessment Year :
Courts :
Supreme Court of India
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Honourable Bombay High Court, in the case of Rashmikant Kundalia and another Vs Union of India and others has upheld the constitutional validity of the Section 234E of the Income Tax Act, 1961 which deals with fees for late filing of TDS/TCS Returns.
Against the Bombay High Court order Assessee has preferred an Special Leave Petition(SLP) with Supreme Court and same is been admitted by Hon’ble Supreme Court.
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I had bought a flat in march2016 ,and was not aware about the 1% tds process, hence had filed the 1% amount late. And since, the amount was filed late , i got a demand notice which has late fee of 50k under 234e and interest. So ,does this judgment (Rashmikant Kundalia and another Vs Union of India(Supreme Court of India) help me in anyway.