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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