Karnataka High Court
Crystal Pharma Private Limited vs Assistant/Deputy Commissioner ... on 8 August, 2023
Bench: Sachin Shankar Byssmj
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NC: 2023:KHC-D:8506
WP No. 104175 of 2023
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 8TH DAY OF AUGUST, 2023
BEFORE
THE HON'BLE MR JUSTICE SACHIN SHANKAR MAGADUM
WRIT PETITION NO. 104175 OF 2023 (T-IT)
BETWEEN:
CRYSTAL PHARMA PRIVATE LIMITED,
(PAN: AAACC7447C; TAN: BLRC02432D)
CIN: U24232GA1988PTC000834,
REPRESENTED BY PRINCIPAL,
OFFICER/AUTHORISED/KEY PERSON:
MANJU W/O. SUNIL KOTHARI,
AGE: MAJOR,
ADDRESS: 2ND FLOOR,
ASHWAMEDHA TRADE CENTRE,
DAJIBANPETH, HUBBALLI-580028,
MOBILE: 9343430400,
EMAIL: [email protected]
...PETITIONER
(BY SRI MANOJKUMAR D. PUKALE, ADVOCATE)
AND:
Digitally signed
by
1. ASSISTANT/DEPUTY COMMISSIONER
MOHANKUMAR
MOHANKUMAR
B SHELAR OF INCOME TAX,
Location:
B SHELAR
DHARWAD
Date:
CENTRAL PROCESSING CEL TDS,
2023.08.10
13:27:42 -0700 AAYAKAR BHAWAN, SECTOR-3,
VAISHALI, GHAZIABAD 201010 UTTARA PRADESH,
TEL: 0120 4814600,
EMAIL: [email protected]
2. DEPUTY COMMISSIONER OF INCOME TAX
CIRCLE1(1) PANAJI, AREA CODE: KAR; AO,
TYPE: C; AO NO.1,
RANGE CODE: 511,
JURISDICTION CIRCLE 1(1), PANAJI,
O/O: CHIEF COMMISSIONER OF INOCOME TAX,
2ND FLOOR, AAYAKAR BHAVAN,
E.D.C. COMPLEX, PATTO PLAZA,
PANAJI-403001,
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WP No. 104175 of 2023
EMAIL: panaji. [email protected]
3. COMMISSIONER OF INCOME TAX (APPEALS),
GOI., MOF., INCOME TAX DEPARTMENT,
NATIONAL FACELESS APPEAL CENTRE (NFAC),
NAFAC, C-BLOCK, 4TH FLOOR, S P.M. CIVIC CENTRE,
NEW DELHI-110001.
EMAIL: [email protected]
TEL: 011-23221453 (D) 011-23221454
MOBILE: 9445954096.
4. COMMISSIONER OF INCOME TAX (APPEALS - UNIT-1)
HUBBALLI, CENTRAL REVENUE BUILDING,
NAVANAGAR, P.B. ROAD,
HUBBALLI-580025,
TEL: 0836-2322260,
MOBILE: 9886248142,
8762300454,
EMAIL: hubli. cit1.appeal.
[email protected]
5. CHIEF COMMISSIONER OF INCOME TAX,
2ND FLOOR, AAYAKAR BHAVAN,
E.D.C. COMPLEX, PATTO PLAZA,
PANAJI-403001,
EMAIL: [email protected].
TEL: 0832-2438480, MOBILE: 9013854229.
6. INCOME TAX OFFICER,
TDS WARD, HUBLI,
C.R. BUILDING, NAVANAGAR,
HUBBALLI, 580025,
EMAIL: [email protected]
...RESPONDENTS
(BY SRI Y.V. RAVIRAJ, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT/S BY
WAY OF CERTIORARI TO QUASH INTIMATIONS OF R-1 IN ANNEXURE
'B' SERIES AS BELOW WITH CONSEQUENTIAL CHARGE OF INTEREST
U/S. 220(2) OF IT ACT.
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WP No. 104175 of 2023
i) FIN YR.2012-13, ASTM. YR 2013-14, INTIMATION
COM/REF.NO.TDS/1213/26Q/D/100001247251 TDS/1213/26Q/D/
100001247252 TDS/1213/26Q/D/100001247253 DATED 05-09-13
FORM AND QUARTER 26Q Q 226Q Q 326Q Q 4234E DEMAND
274003560012800 ANNX-B, B1, B2; FIN YR.2012-13, ASMT. YR
2013-14, INTIMATION COM/REF.NO.TDS/1213/24Q/D/10000
3834146 DATED 12-11-13 FORM AND QUARTER 24Q Q 4234E
DEMAND 5000 ANNX-B3;
ii) FIN YR 2013-14, ASMT.YR 2014-15, INTIMATION COM/
REF.NO.TDS/1314/26Q/D/100010620792 DATED 15-07-14 FORM
AND QUARTER 26Q Q 1234E DEMAND 60589, ANNX-B4; FIN.YR
2013-14, ASMT.YR 2014-15, INTIMATION COM/REF.NO.TDS/1314/
26Q/D/100011189283, TDS/1314/26Q/D/100010963234 DATED 22-
07-14 FORM AND QUARTER 26Q Q 226Q Q3234E DEMAND
5500036600 ANNX-B5, B6; FIN.YR 2013-14, ASMT.YR 2014-15,
INTIMATION COM/REF.NO.TDS/1314/26Q/D/100011189284 DATED
28-07-14 FORM AND QUARTER 26Q Q 4234E DEMAND 12600 ANNX-
B7;
iii) FIN. YR 2014-15, ASMT.YR2015-16, INTIMATION
COM/REF.NO.TDS/1415/26Q/D/100016435785TDS/1415/26Q/D/100
016435504TDS/1415/26Q/D/100016436379 DATED 08-10-15 FORM
AND QUARTER 26Q Q 226Q Q 326Q Q 4234E DEMAND
710005260028600 ANX-B8, B9, B10.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING,
THIS DAY, THE COURT MADE THE FOLLOWING:
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WP No. 104175 of 2023
ORDER
Captioned petition is filed feeling aggrieved by the
impugned demand notice issued by the Authorities under
Section 234-E of the Income Tax Act calling upon the petitioner
to pay late fee to the tune of Rs.27,400/- in filing TDS returns
vide Annexures at 'B' series.
2. Heard the counsel appearing for the petitioner and
the learned counsel appearing for the respondent-authority.
3. Perused the impugned demand notice. The learned
counsel for the petitioner has placed reliance on the judgment
rendered by Hon'ble Division Bench of Co-ordinate Bench this
Court in W.A.No.2663-2674/2015 (T-IT) and connected matters
disposed on 26.08.2016
4. I have given my anxious consideration to the law
laid down by the Division Bench. While interpreting with Section
234-E of the Act, the Division Bench having taken cognizance of
the amendment, which is dated 01.06.2015 was of the view
that amendment made under Section 200-A of the Act, having
come into effect on 01.06.2015, is held to be having
prospective effect and therefore, no computation of fee for the
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WP No. 104175 of 2023
demand or the intimation for the fee under section 234-E could
be made for the TDS deducted for the respective assessment
year prior to 01.06.2015.
5. Admittedly the demand notices issued vide
Annexure B series are prior to 01.06.2015. In the light of the
law laid down by the Division Bench in excluding the
transactions prior to 01.06.2015, the impugned demand notices
issued by the Authority vide Annexure at "B" series are liable to
be quashed insofar as recovery pertains to Section 234-E of the
Act. With these observations, I proceed to pass the following:
ORDER
i) The writ petition stands allowed in part.
ii) The demand notices issued vide annexures at
'B' series under Section 234-E of the Act are
hereby quashed.
iii) In view of disposal of the petition, pending
interlocutory applications, if any, do not
survive for consideration and are disposed of
accordingly.
Sd/-
JUDGE
