D N Associates vs Income Tax Officer (Tds)
2023 Latest Caselaw 3022 Ker

             IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
              THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
     MONDAY, THE 13TH DAY OF MARCH 2023 / 22ND PHALGUNA, 1944
                         WP(C) NO. 8624 OF 2023
PETITIONER/S:

             D N ASSOCIATES
             AGED 48 YEARS
             N.J.COMPLEX 5TH FLOOR, COLLEGE ROAD PALAKKKAD-
             678001 (REPRESENTED BY SMT. NISHA RAJKUMAR,
             MANAGING PARTNER), PIN - 678001
             BY ADVS.
             P.J.ANILKUMAR (A-1768)
             K.N.SREEKUMARAN
             N.SANTHOSHKUMAR


RESPONDENT/S:

      1      INCOME TAX OFFICER (TDS)
             AAYKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD-
             678014, PIN - 678014
      2      ASSISTANT COMMISSIONER OF INCOME TAX, TDS CPC,
             AAYKAR BHAVAN, SECTOR-3, VAISHALI, GAZIABAD,
             UTTARPRADESH-201010., PIN - 201010
      3      CENTRAL BOARD OF DIRECT TAXES
             NORTH BLOCK NEW DELHI-110002. REPRESENTED BY ITS
             CHAIRMAN, PIN - 110002
      4      THE UNION OF INDIA
             MINISTRY OF FINANCE, DIRECT TAXES DEPARTMENT, NEW
             DELHI-110001. REPRESENTED BY ITS SECRETARY, PIN -
             110001
             BY ADV CHRISTOPHER ABRAHAM


       THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   13.03.2023,   THE    COURT    ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WPC.No.8624 Of 2023

                                     - 2 -


                         VIJU ABRAHAM, J.
           -----------------------------------
                W.P.(C). No.8624 of 2023
           -----------------------------------
            Dated, this the 13th March, 2023

                               JUDGMENT

Petitioner approaches this Court to stay all

further proceedings in pursuance of Exts.P1 and P2

intimations to the extent it demands the late filing

levy under Section234E.

2. The learned counsel for the petitioner

contends that the issue is squarely covered in favour

of the petitioner by the judgment of this Court in

M/s.Sarala Memorial Hospital v. Union of India (W.P.

(C). No.37775/2018). In a similar case also, the said

issue was considered and disposed of as per Ext.P4

judgment.

3. The learned Standing Counsel appearing for

the Income Tax Department also submitted that the

matter is covered in favour of the petitioner.

Therefore, in view of the facts and circumstances

of the case and based on submissions on both sides,

Exts.P1 and P2 for the period 2012-13 cannot be WPC.No.8624 Of 2023

- 3 -

legally sustained. Therefore, I quash Exts.P1 and P2

intimations to the extent it demands the late filing

levy under Section 234E for the period 2012-13.

This writ petition is disposed of accordingly.

Sd/-

VIJU ABRAHAM, JUDGE ww WPC.No.8624 Of 2023

- 4 -

APPENDIX OF WP(C) 8624/2023

PETITIONER'S EXHIBITS:

EXHIBIT-P1 TRUE COPY OF THE INTIMATION DATED 23.09.2016 OF LEVY U/S 234E, AGAINST 26Q OF Q2 FOR F.Y:2012-13 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.

EXHIBIT-P2 TRUE COPY OF THE INTIMATION DATED 23.09.2016 OF LEVY U/S 234E, AGAINST 26Q OF Q3 FOR F.Y:2012-13 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.

EXHIBIT-P3 TRUE COPY OF THE INTIMATION OF DEMAND WITH REFERENCE NUMBER 27022023/00413/CD RECEIVED ON 06.03.2023 OF FROM THE 1ST RESPONDENT.

EXHIBIT-P4 TRUE COPY OF THE JUDGMENT IN JIJI VARGHESE VS INCOME TAX OFFICER (TDS), W.P.(C) 1259/2022 DATED 24.03.2022.