Appendix Of Wp(C) v. Income Tax Officer (Tds), W.p.(C) 1259/2022 Dated 24..03..2022

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 11 DAY OF APRIL 2023 / 21ST CHAITHRA, 1945WP(C) NO. 12963 OF 2023 PETITIONER: S M DENTAL SOLUTIONS PRIVATE LIMITEDS M HOUSE., ONAPARAMBA ROAD, PUTHIYATHERU., KANNUR-670011,KERALA. (REPRESENTED BY SRI. SUNIL MATHEW, MANAGING DIRECTOR) BY ADVS.P.J.ANILKUMAR (A-1768)K.N.SREEKUMARANN.SANTHOSHKUMAR RESPONDENTS: 1INCOME TAX OFFICER (TDS)AAYKAR BHAVAN, MELE CHOVVA, KANNOTHUMCHAL., KANNUR- 670006.AAYKAR BHAVAN, MELE CHOVVA, KANNOTHUMCHAL., KANNUR- 670006. 2ASSISTANT COMMISSIONER OF INCOME TAXTDS CPC, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GAZIABAD, UTTARPRADESH-201010. 3CENTRAL BOARD OF DIRECT TAXESNORTH BLOCK NEW DELHI-110002. REPRESENTED BY ITS CHAIRMAN. 4THE UNION OF INDIAMINISTRY OF FINANCE, DIRECT TAXES DEPARTMENT, NEW DELHI-110001. REPRESENTED BY ITS SECRETARY. BY ADV CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON11.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R. RAVI, J. -------------------------------------------- W.P.(C) No.12963 of 2023 -------------------------------------------- Dated this the 11[th] day of April, 2023 JUDGMENT Admit. Learned Deputy Solicitor General of India takesnotice for the 4[th] respondent. The respective Standing Counseltakes notice for the respondents 1 to 3. 2. The prayer in the writ petition is to quash Exts.P1 toP4 intimations to the extent they demand late filing levyunder Section 234E of the Income Tax Act, 1961. The issue isno longer res integra. This Court has already held that such alevy is not possible in the judgment in W.P.(C.)No.37715/2018 which was confirmed by the judgment of aDivision Bench in W.A. No.722/2019. A learned Single Judgehas thereafter followed the above judgments in a case of asimilarly situated person in Ext.P5 judgment in W.P.(C.)No.1259/2022. I do not find any reason to take a different view. The writ WP(C) NO. 12963 OF 2023 3 petition is hence allowed and Exts.P1 to P4 intimations arequashed to the extent they demand late fee under Section234(E). Sd/- nak T.R.RAVIJUDGE APPENDIX OF WP(C) 12963/2023 PETITIONER EXHIBITS Exhibit-P1TRUE COPY OF THE INTIMATION DATED 09..01..2017 OF LEVY U/S 234E, AGAINST 26Q OF Q4 FOR F.Y: 2012-13 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.Exhibit-P2TRUE COPY OF THE INTIMATION DATED 27..03..2015 OF LEVY U/S 234E, AGAINST 24Q OF Q4 FOR F.Y: 2012-13 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONERExhibit-P3TRUE COPY OF THE INTIMATION DATED 27..03..2015 OF LEVY U/S 234E, AGAINST 26Q OF Q4 FOR F.Y: 2013-14 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONERExhibit-P4TRUE COPY OF THE INTIMATION DATED 27..03..2015 OF LEVY U/S 234E, AGAINST 24Q OF Q4 FOR F.Y: 2013-14 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.Exhibit-P5TRUE COPY OF THE JUDGMENT IN JIJI VARGHESE VS INCOME TAX OFFICER (TDS), W.P.(C) 1259/2022 DATED 24..03..2022 .