WPPIL/49/2023
2023 Latest Caselaw 933 UK

             IN THE HIGH COURT OF UTTARAKHAND
                                  AT NAINITAL
                   HON'BLE THE CHIEF JUSTICE SRI VIPIN SANGHI
                                          AND
                       HON'BLE SRI JUSTICE ALOK KUMAR VERMA

                 WRIT PETITION (PIL) NO. 49 OF 2023
                              06TH APRIL, 2023
BETWEEN:
D.P. Purohit                                                   .....Petitioner.
And

Union of India & others                                        ....Respondents.

Counsel for the Petitioner : Mr. M.C. Pant, learned counsel.

Counsel for the Respondent Nos.1 & 2 : Mr. V.K. Kaparuwan, learned Standing Counsel.

Counsel for the Respondent Nos.3 to 7 : Mr. Hari Mohan Bhatia, learned counsel.

The Court made the following:

JUDGMENT:(per Hon'ble The Chief Justice Sri Vipin Sanghi)

The petitioner has preferred the present writ

petition allegedly in public interest to seek the following

reliefs:-

"I. Issue writ, order or direction in the nature of mandamus directing the respondent CPC to comply with the order of CBDT issued in Circular No.07/2014 dated 04-03-2014 (Annexure No.1) and reduce the unnecessary demand of late filing fees charged up 31 March 2014 after calling entire records from the respondents, or to mould the relief appropriately, keeping in view the facts highlighted in the body of the petition (PIL).

II. Issue any other suitable writ, order or direction to the respondent to direct that the last date of filing of 24-Q and 26-Q should also be extended again because of Income Tax Department had not given proper knowledge regarding the TDS provisions of Income Tax Act and filing of 24-Q/ 26-Q or to mould the relief appropriately, keeping in view the facts highlighted in the body of the petition.

III. Issue any other suitable writ, order or direction which this Hon'ble Court may deem fit, just and proper in the circumstances of the case as also in the interest of justice."

2. According to the petitioner, the Income Tax

Authorities are not complying with the Central Board of Direct

Taxes Circular No.07/2014, dated 04.03.2014, and in breach

of the said Circular, they are demanding late fees for

submission of quarterly TDS returns under Section 234E of

the Income Tax Act, 1961.

3. In our view, the issue raised by the petitioner

cannot be adjudicated in a PIL. If any assessee has any

grievance with regard to non-compliance of the said Circular,

issued by the CBDT, it is for the assessee to raise its

grievance in appropriate proceedings.

4. We are, therefore, not inclined to entertain this writ

petition. The writ petition is accordingly dismissed.

5. Pending application, if any, also stands disposed of.

(VIPIN SANGHI, C.J.)

(ALOK KUMAR VERMA, J.) Dated: 06th April, 2023 NISHANT