Dated, This The 13[Th] March, 2023 v. Union Of India (W.p.(C)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM MONDAY, THE 13 DAY OF MARCH 2023 / 22ND PHALGUNA, 1944 WP(C) NO. 8624 OF 2023 PETITIONER/S: D N ASSOCIATESAGED 48 YEARSN.J.COMPLEX 5TH FLOOR, COLLEGE ROAD PALAKKKAD-678001 (REPRESENTED BY SMT. NISHA RAJKUMAR, MANAGING PARTNER), PIN - 678001BY ADVS.P.J.ANILKUMAR (A-1768)K.N.SREEKUMARANN.SANTHOSHKUMAR RESPONDENT/S: 1INCOME TAX OFFICER (TDS)AAYKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD- 678014, PIN - 678014AAYKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD- 678014, PIN - 678014 2ASSISTANT COMMISSIONER OF INCOME TAX, TDS CPC, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GAZIABAD, UTTARPRADESH-201010., PIN - 201010 3CENTRAL BOARD OF DIRECT TAXESNORTH BLOCK NEW DELHI-110002. REPRESENTED BY ITS CHAIRMAN, PIN - 110002NORTH BLOCK NEW DELHI-110002. REPRESENTED BY ITS CHAIRMAN, PIN - 110002 4THE UNION OF INDIAMINISTRY OF FINANCE, DIRECT TAXES DEPARTMENT, NEW DELHI-110001. REPRESENTED BY ITS SECRETARY, PIN - 110001BY ADV CHRISTOPHER ABRAHAMMINISTRY OF FINANCE, DIRECT TAXES DEPARTMENT, NEW DELHI-110001. REPRESENTED BY ITS SECRETARY, PIN - 110001BY ADV CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 13.03.2023, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: - 2 - VIJU ABRAHAM, J. ----------------------------------- W.P.(C). No.8624 of 2023 ----------------------------------- Dated, this the 13[th] March, 2023 JUDGMENT Petitioner approaches this Court to stay allfurther proceedings in pursuance of Exts.P1 and P2intimations to the extent it demands the late filinglevy under Section234E. 2.The learned counsel for the petitionercontends that the issue is squarely covered in favourof the petitioner by the judgment of this Court inM/s.Sarala Memorial Hospital v. Union of India (W.P.(C). No.37775/2018). In a similar case also, the saidissue was considered and disposed of as per Ext.P4judgment. 3.The learned Standing Counsel appearing forthe Income Tax Department also submitted that thematter is covered in favour of the petitioner. Therefore, in view of the facts and circumstancesof the case and based on submissions on both sides,Exts.P1 and P2 for the period 2012-13 cannot be - 3 - legally sustained. Therefore, I quash Exts.P1 and P2intimations to the extent it demands the late filinglevy under Section 234E for the period 2012-13. This writ petition is disposed of accordingly. Sd/- ww VIJU ABRAHAM,JUDGE - 4 - APPENDIX OF WP(C) 8624/2023 PETITIONER'S EXHIBITS: EXHIBIT-P1 TRUE COPY OF THE INTIMATION DATED23.09.2016 OF LEVY U/S 234E, AGAINST 26QOF Q2 FOR F.Y:2012-13 ISSUED BY THE 2NDRESPONDENT TO THE PETITIONER. EXHIBIT-P2 TRUE COPY OF THE INTIMATION DATED23.09.2016 OF LEVY U/S 234E, AGAINST 26QOF Q3 FOR F.Y:2012-13 ISSUED BY THE 2NDRESPONDENT TO THE PETITIONER. EXHIBIT-P3 TRUE COPY OF THE INTIMATION OF DEMANDWITH REFERENCE NUMBER 27022023/00413/CDRECEIVED ON 06.03.2023 OF FROM THE 1STRESPONDENT. EXHIBIT-P4 TRUE COPY OF THE JUDGMENT IN JIJIVARGHESE VS INCOME TAX OFFICER (TDS),W.P.(C) 1259/2022 DATED 24.03.2022.