Wp/26589/2014 Of M/S. Lakshminirman Bangalore Pvt.ltd v. The Deputy Commissioner Of Income-Tax

R IN THR HIGH COURT OF KARNATAKA AT BBNGALURU| DATED THIS THE 12 DAY OF JUNE, 20109_ BEREROR THE HON’BLE MR.JUSTICE ARAVIND KUMAR. WRIT PETITION NO. 26989 /201 C/WW.P.NOS.3476$3479/2014 & 5661$0660/2014, 3729/2014 ce 992$9923/2014, 6918$6938/2014, 11889$11890/2014,| 12097$12121/2014, 13065$13074/2014, 14294$$$14295/2014 & 3056530967 /2014, 142914297/2014 &29363$293609/2014, 14669/2014 & 1901$199014/2014,16939$160950/2014, 1878$18791/2014 & 18792/2014,19398$19399 /2014, 1940$19421/2014, 19762$$$19775/2014, 2354123049 /2014, 258420848 /2014,26586$269087 /2014, 260588/2014, 10243/2014 & 11$ $11894/2014, 15476/2014 & 1611116113/2014,$24023 /2014, 46360/2014, 416141617/2014,$$41618/2014, 3813038134/2014, 5328603289/2014 & 53290$03291 /2014, 3812$38129/2014 AND|$$3/689/2014 & 56410698/2015 (TIT) W.P.NO.26589/2014: BETWEEN: M/s. LAKSHMINIRMAN BANGALORE PVT.LTD _15, SRIKANTAN LAYOUT,HIGH GROUNDS, BBNGALURU- 560001RBEPRBSEBENTBD BY IMANAGING DIRECTORSRI G R SURESHAGED ABOUT 58 YRARSSON OF SRI RANGARAJAN | —. PETITIONBR| (BY SRI. S PARTHASARATHI, SRI. P. DINESH & SRI. JINITACHATTERJEE ADVOCATES) AND: 1.|THR DEPUTY COMMISSIONEROF INCOME-TAXCHRNTRALIZBD PROCESSING CELL-TDS, AAYKAR BHAWAN.SECTOR-3, VAISHALI|GHAZIABAD,UP- 201 O1O.OF INCOME-TAXCHRNTRALIZBD PROCESSING CELL-TDS, AAYKAR BHAWAN.SECTOR-3, VAISHALI|GHAZIABAD,UP- 201 O1O. |UNION OF INDIATHROUGH THE SKHCRBTARYDBPARTMENT OF REVENUE.MINISTRY OF FINANGEHNEW DBLHI-110 O01.—. RBSPONDENTS|THROUGH THE SKHCRBTARYDBPARTMENT OF REVENUE.MINISTRY OF FINANGEHNEW DBLHI-110 O01.—. RBSPONDENTS| (BY SRI. K V ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 & 227 OF|CONSTITUTION OF INDIA PRAYING TO QUASH AND TO)HOLD THE PROVISIONS OF SECTION 234E OF THE ACT ASULTRA VIRES OF THER CONSTITUTION OF INDIA. W.P.NOs.3476%3479/2014 & 5661%5665/2014: BETWEEN: 1.DR. SRIPADA VENKIA JOGA RAO AGED ABOUT 54 YEARS,229-234, SRIPADA UNIVERSITY POST|ULLAL UPANAGARBANGALORE -560 O56. |M/S. OLYMPIC TROPHIES & SPORTSA PARTNERSHIP FIRMREP. BY ITS PARINER.SRI H.V. UMBESH BABUHAVING ITS BUSINESS ATNO.89/A, K.H. ROAD,BANGALORE -5600027.3.|KINDERPLAY EQUIPMENTSA PARTNERSHIP FIRMREP. BY ITS PARINER.SRI H.V. UMBESH BABUHAVING ITS BUSINESS AT 6(4),TAVAREKBRE MAIN ROAD|DHARMARAM COLLEGE POST, BANGALORE -560 029.4 |M/S. THOGARIHUNKAL —BSTATBS PRIVATE LIMITKDA COMPANY INCORPORATED UNDERINDIAN COMPANIES ACT|REP. BY ITS DIRECIOR|SRI NANDAN GOWDAHAVING ITS OFFICE NO.95(OLD NO.45), 1ST FLOOR,3RD MAIN, VYALIKAVALBANGALORE -560003.... PETITIONERS| (BY SRI. RAMA MURTHY R, ADVOCATE) AND:1.UNION OF INDIA|REP. BY ITS FINANCE SKHCRE TAR MINISTRY OF FINANCESOUTH BLOCKNEW DELHI- 110001. OfDBPUTY COMMISSIONEROF INCOME TAX.CRNTRALIZBD PROCESSING CBELL-TDSAAYKAR BHAVAN, SECTOR-3, |VAISHALI, GHAZIABAD,U.P- JO1LOLO. 3.|THE COMMISSIONE OF|INCOME TAX (TDS)HMT BHAVAN, BELLARY ROAD.GGANGANAGARBANGALORE -5600032... RESPONDENTS. (BY SRI. K V ARAVIND, ADVOCATE) THRBRSWRITPRTITIONS.ARHRITLBIUNDERARTICLES 226 & 227 OF THE CONSTITUTION OF INDIAPRAYING TO DECLARE ®& STRIKE DOWN PROVISIONS OFSEC .2348OF.THREINCOMETAX|ACT,196 1AS|UNCONSTITUIIONAL AND VIOLATIVE OF ARTICLE 14 OFTHE CONSTITU LION OF INDIA. %W.P.NOs.3725/2014 & 99229923/2014: BETWEEN: M/S. K K BROTHERSNO.25/1, CHANDRA SOLITAIR,PAPANNA LANE,J.M.ROAD CROSS,BENGALURU-560002(REPRESENTED BY TISPRORIBTOR |SRI.GOUTHAMCHAND K MEHTA AGED ABOUT 42 YEARS, ©9/O SRI.KANTILAL H MEHTA). ... PETITIONER| (BY SRI CHYTHANYA K K, ADVOCATE) AND: 1.UNION OF INDIA|RBEPRBSBENTBD BYTHR SKHCREBETARY MINISTRY OF FINANCE,DEPARTMENT OF REVENUE,ROOM NO.128-A, NORTH BLOCK,NEW DEKBLHI-110001 |THERE DEPUTY COMMISSIONEROF INCOME TAX.CENTRALIZED PROCESSING CELL-TDS,AAYKAR BHAVAN,SHECTOR-3, VAISHALT,GHAZIABAD, U.P.-201010.. 3.|THR COMMISSIONBR OFINCOME TAX (TDS)ROOM NO.59, H.M.T. BHAVAN,4TH FLOOR, BELLARY ROAD,GANGANAGAR,BENGALURU-5600032.... RESPONDENTS. (BY SRI.K V ARAVIND, ADVOCATE) %W.P.NOs.3725/2014 & 99229923/2014: BETWEEN: M/S. K K BROTHERSNO.25/1, CHANDRA SOLITAIR,PAPANNA LANE,J.M.ROAD CROSS,BENGALURU-560002(REPRESENTED BY TISPRORIBTOR |SRI.GOUTHAMCHAND K MEHTA AGED ABOUT 42 YEARS, ©9/O SRI.KANTILAL H MEHTA). ... PETITIONER| (BY SRI CHYTHANYA K K, ADVOCATE) AND: 1.UNION OF INDIA|RBEPRBSBENTBD BYTHR SKHCREBETARY MINISTRY OF FINANCE,DEPARTMENT OF REVENUE,ROOM NO.128-A, NORTH BLOCK,NEW DEKBLHI-110001 |THERE DEPUTY COMMISSIONEROF INCOME TAX.CENTRALIZED PROCESSING CELL-TDS,AAYKAR BHAVAN,SHECTOR-3, VAISHALT,GHAZIABAD, U.P.-201010.. 3.|THR COMMISSIONBR OFINCOME TAX (TDS)ROOM NO.59, H.M.T. BHAVAN,4TH FLOOR, BELLARY ROAD,GANGANAGAR,BENGALURU-5600032.... RESPONDENTS. (BY SRI.K V ARAVIND, ADVOCATE) THERESE WRIT PEIITIONS ARE KILED UNDERARTICLES 2296 & 227 OF CONSTITULION OF INDIAPRAYING TO DECLARE THR NEWLY INSERTED SEC.23485OF THE IT ACT, BY THE FINANCE ACT, 2012 AS)UNCONDSTITUTIONALBEING ARBITRARY, DISCRIMINATORYfoUNREASONABLE. ‘THERELEVANT|BXITRACTOF.SECTION 234E IS BNCLOSED AS ANNE XURE-A. W.P.NOs.6918%6938/2014: BETWEEN: 1.ADITHYA BIZORP SOLUTIONSINDIA PVT., LTD.,NO.31/1, 2ND FLOOR,STH CROSS, ZOTH MAIN,1-N BLOCK, RAJAJINAGAR,BANGALORE -560010BY [TTS MANAGING DIRECTORSRI NAGARAJU K.M..»/O MUDDAVEERAPPA —AGED: 28 YEARSINDIA PVT., LTD.,NO.31/1, 2ND FLOOR,STH CROSS, ZOTH MAIN,1-N BLOCK, RAJAJINAGAR,BANGALORE -560010BY [TTS MANAGING DIRECTORSRI NAGARAJU K.M..»/O MUDDAVEERAPPA —AGED: 28 YEARS |DIVINE AUTO CNC|B-82, 2ND CROSS, 1ST STAGE|PEENYA INDUSTRIAL AREA,BANGALORE -5600058BY [TS PARTNERSRI TOMY PHILIP|»/O PHILIP THOMAS)AGED: 44 YEARS.B-82, 2ND CROSS, 1ST STAGE|PEENYA INDUSTRIAL AREA,BANGALORE -5600058BY [TS PARTNERSRI TOMY PHILIP|»/O PHILIP THOMAS)AGED: 44 YEARS. 3.|MICRO THRHCH CN338, OTH CROSS, 4TH PHASE|PEENYA INDUSTRIAL AREA,BANGALORE -560058BY [TS PARTNERSRI YOGESHWARA©/O SRIDHAR S HEBBAR.AGED: 34 YEARS 4VRL AUILTOMATION ENGINEERINGAND PROJECT PVT. LID. A-170, 4TH CROSS, 1ST STAGEPEENYA INDUSTRIAL AREA,BANGALORE -5600058BY TTS BEXBKBCUTLIVE DIRECTAND PROJECT PVT. LID. A-170, 4TH CROSS, 1ST STAGEPEENYA INDUSTRIAL AREA,BANGALORE -5600058BY TTS BEXBKBCUTLIVE DIRECT 5 | 6.| T.| 8.| SRI T. VENKATARAMANA»/O SRI T.K. VISWESWARA RAO,AGED: 45 YEARS. VIPRA MACHINE TOOLS|34, SY.NO.116, 3RD B CROSS, ~HBGGANAHALLIVISWANEEDAMPOST,BANGALORE -56009 1BY [TS PARTNERSRI SRINIVASAN N.S.»/O SUBRAMANYAM K.N.|AGED: 45 YEARS. MOQOKAMBIKA CNC31, lsST AND 2ND FLOORCHENNAPPA INDUSTRIAL ESTATE,ANDRAHALLLI MAIN ROADHEGGANAHALLI POST, ~BANGALORE- 560009 BY [TS PARTNER.SRI N.S. THIRUVBNGADAM»/O SUBRAMANYAM K.N.AGED: 44 YEBEARS STAINLESS VESSELS FABRICATORS117/D, 9TH ‘A’ CROSSGANAPATHINAGAR|PEENYA 3RD PHASE,BANGALORE 560058BY [TS PARTNERSRI JITHRBNDRA BABU K»/O SRI KANNAPPA SHETTYAGED: 41 YEARS. BHAVANA FLUID POWER.o06(A), 12TH CROSS, 4TH PHASEPEENYA INDUSTRIAL AREA, BANGALORE -560058BY [TS PROPRIBTOR |SRI SHIVA KUMAR K.V.9/O SRI VEERANNA K.R.|AGED: 40 YEARS. OQ MANJUNATH PRECISION TOOLS36/1, 2ND MAIN, 3RD ‘B’ CROSSVISWANEEDAM POST,BANGALORE -56009 1.BY [TS PARINERSRI MANOHARAN»/O SRI RAMALU REDDYAR,AGED: 47 YEARS. 10.INNOVA CNCNO.15, 7TH MAIN, ©RAJGOPAL NAGARPEENYA, BANGALORE -9560053BY [TS PARINERSRI SHANKARAGOUDA V. PATIL»/O VIRUPADHAGOUDA G. PATILAGED : 39 YKEARS. 11.ADARSHA MACHINE TOOLS|40B/4A, 2ND STAGE,PEEBENYA INDUSTRIAL AREBANGALORE- 5600058BY [TS PARTNERSRI REJI ANTONY,9/O V.J. ANTONYAGED: 46 YEARS. 12.PHOENIX PRECISION PARTS.9B-51, 4TH CROSS, 1ST STAGEPEENYA INDUSTRIAL AREA,BANGALURU -560058BY [TS PROPRIBTOR | SRI G.S. GIRISH»/O LATE G.N. SIDDANATH,AGED: 46 YEARS. 13.SRBB VENKATBSHWARA|SERVICK STATION|100 FEET RING ROAD, PEENYABANGALORE- 5600058BY [TS PROPRIBTOR |K. NAGABHUSHAN9/O B.T. KRISHNAPPA,AGED: 47 YEARS.14.BXCBKRL FORGEH TENO.60 361, 4TH PHASE|PEENYA INDUSTRIAL AREA,BANGALORE -560058BY [TS PARINERSRI AKRAM KHAN0/O AMEERULLAH KHAN, |AGED: 34 YEARS. 10.INNOVA CNCNO.15, 7TH MAIN, ©RAJGOPAL NAGARPEENYA, BANGALORE -9560053BY [TS PARINERSRI SHANKARAGOUDA V. PATIL»/O VIRUPADHAGOUDA G. PATILAGED : 39 YKEARS. 11.ADARSHA MACHINE TOOLS|40B/4A, 2ND STAGE,PEEBENYA INDUSTRIAL AREBANGALORE- 5600058BY [TS PARTNERSRI REJI ANTONY,9/O V.J. ANTONYAGED: 46 YEARS. 12.PHOENIX PRECISION PARTS.9B-51, 4TH CROSS, 1ST STAGEPEENYA INDUSTRIAL AREA,BANGALURU -560058BY [TS PROPRIBTOR | SRI G.S. GIRISH»/O LATE G.N. SIDDANATH,AGED: 46 YEARS. 13.SRBB VENKATBSHWARA|SERVICK STATION|100 FEET RING ROAD, PEENYABANGALORE- 5600058BY [TS PROPRIBTOR |K. NAGABHUSHAN9/O B.T. KRISHNAPPA,AGED: 47 YEARS.14.BXCBKRL FORGEH TENO.60 361, 4TH PHASE|PEENYA INDUSTRIAL AREA,BANGALORE -560058BY [TS PARINERSRI AKRAM KHAN0/O AMEERULLAH KHAN, |AGED: 34 YEARS. 15.SUKHBNA TRHCHNOLOGIBS PVT. LID.NO.31/1, 3RD FLOOR, |BVR PLAZA, 8TH CROSS, |2OTH MAIN, 1-N BLOCKRAJAJINAGAR,BANGALORE- 5600010BY [TS DIRBCTOR ©SRI RAHUL KULKARNI»/O NARAYAN RAO, >AGED: 35 YEARS. 16.B.M. DEVELOPERS.sY.NO.101, KATHA NO.470/2 & 471.K.R. PURAM HOBLI,KUNDALAHALLI VILLAGEHBANGALORE- 560037BY [TS PARINER SRI P. GAJHBNDRA»/O P. MUNISWAMY NAIDU,AGED: 40 YEARS. 17.RADIANT SUPPLY CHAIN SOLUTIONS|NO.3, LEVEL I, 135/83, VIJAYA ARCADELALBAGH ROAD,BANGALORE- 560027BY [TS PROPRIBTOR |ASHOK CHANDRAN NAIR9/O SRI PARAMESWARAN NARAYANANNAIR, AGED 61 YEARS. 18.AL AMEN CHARITABLE FUND TRUSTNO.3, MILLER TANK BUND ROADCUNNINGHAM ROAD, |BANGALORE -5600052BY [TTS CHIEF BEXBKBCUTIVE OFFICSRI MOHAMMED ALI KHAN»/O LATE ABDUL GAFFAR KHAN, |AGED: 37 YEARS. 19.ROOPASHRI SHANKAR CHINDALURW/O CG SHIVASHANKAR, |AGED: 34 YEARS, 100,SATHYASHREE, |SERPENTINE ROADKUMARA PARK WEST,BANGALORE -560020. 2O.P. CHAKRAVARTHY»/O PERUMAL, AGED: 43 YEARSNO.38, SEE THAPPA LAYOUTGAYATHRI TEMPLE MAIN ROADCHAMUNDINAGAR MAIN ROAD, |R.T. NAGAR POSTBANGALORE -560032. A1.C.R. SHRBBEKU MA»/O M.K. RAGHAVAN NAIR|AGED: 52 YEARS 28/2, KEMPAIAH ESTATE,NBAR BMTC DEPOT.4TH PHASE PIA, >PRENYA INDUSTRIAL AREA|BANGALORE. ... PETITIONERS| (BY SRI.S R SHIVA PRAKASH, ADVOCATE) AND: 1.UNION OF INDIA|REP. BY [TS SKHCRBTARYMINISTRY OF FINANCESOUTH BLOCK, NEW DELHINEW DELHI-110 OO1.REP. BY [TS SKHCRBTARYMINISTRY OF FINANCESOUTH BLOCK, NEW DELHINEW DELHI-110 OO1. |CENTRAL BOARD OF DIRECI TAXESREP. BY [TS CHAIRMANDBPARTMEBNT OF REVENUE4TH FLOOR, JEEVAN DEEP BUILDINGPARLIAMENT STRBBTNEW DELHI -110001. 3.|THE COMMISSIONER OF INCOME TAX|BANGALORE-- IlCHRNTRAL REVBNUB BUILDINGQUEENS ROADBANGALORE- 560001. 4 |TDS RECONCILIATION ANALYSIS |AND CORRECTION BENABLING SYSTEM TDs CPC, AAYKAR BHAWANSHCTOR-3, VAISHALIT,SHCTOR-3, VAISHALIT, GHAZIABAD, U.P.- 201010. —. RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESEWRITPETITIONS.ARE,HILEBIUNDERARTICLES 226 & 227 OF THERE CONSTITUTION OF [INDPRAYING TO DECLARE THAT THE FINANCE ACT NOQ2 OF]2O012 BY WAY OF I[NSEBERIION OF SECTION 2QO3INCOMETAX~ACT1961|IS.UNREASONABLE|ANILUNCONSTITUIIONAL BEING OPPOSED TO ARTICLE 265)AND 277 OF THE CONSTITUTION OF INDIA, AND HOLD|THERE SAID [MPUGNED PROVISION OF SECTION 2QJ34ETHE INCOME-TAX ACT, 1961 AS VIOLATIVE OF THE)CONSTITUTION OF INDIA FOR THR RBASONS SET OUT IN|THIS PETITION AND FOR WHICH THER PETITIONER SHALLKBVER BE GRATBEFUL W.P.NOs.11889%11890/2014: BETWEEN: 1.M/s.PRODIGY TECHNOVATIONSPVT LITD., NO./795, EL SHADDI1ST CROSS, BALAJI LAYOUT,BANASAWADI MAIN ROAD,BANGALORE 5600033(REPRESENTED BY ITSDIRECTORSRI. GODKFREEKE COBLHAGED ABOUT 49 YEARS,o/O SRI FRANCIS COELHO) |K.M. SRINIVASANo/O K.M MAHADEVAN,AGED ABOUT 66 YEARS,NO.2/1-4, POORNA CHANDRA,CANNAUGHT ROAD,OPP. QUEENS ROAD,BANGALORE -560052.o/O K.M MAHADEVAN,AGED ABOUT 66 YEARS,NO.2/1-4, POORNA CHANDRA,CANNAUGHT ROAD,OPP. QUEENS ROAD,BANGALORE -560052. ... PETITIONERS| (BY SMT CHYTHANYA K K, ADVOCATE) AND: 1.UNION OF INDIA|REP. BY THR SECRETARY OFMINISTRY OF FINANCE,DEPARTMENT OF REVENUE,ROOM NO.128-A, NORTH BLOCK,NEW DELHI -110001. |THERE DEPUTY COMMISISONEROF INCOME TAX.CHRNTRALIZBD PROCESSING CELL-TDS, AAYKAR BHAVAN,SECTOR-3, VAISHALI,GHAZIABAD, U.P -201010. BETWEEN: 1.M/s.PRODIGY TECHNOVATIONSPVT LITD., NO./795, EL SHADDI1ST CROSS, BALAJI LAYOUT,BANASAWADI MAIN ROAD,BANGALORE 5600033(REPRESENTED BY ITSDIRECTORSRI. GODKFREEKE COBLHAGED ABOUT 49 YEARS,o/O SRI FRANCIS COELHO) |K.M. SRINIVASANo/O K.M MAHADEVAN,AGED ABOUT 66 YEARS,NO.2/1-4, POORNA CHANDRA,CANNAUGHT ROAD,OPP. QUEENS ROAD,BANGALORE -560052.o/O K.M MAHADEVAN,AGED ABOUT 66 YEARS,NO.2/1-4, POORNA CHANDRA,CANNAUGHT ROAD,OPP. QUEENS ROAD,BANGALORE -560052. ... PETITIONERS| (BY SMT CHYTHANYA K K, ADVOCATE) AND: 1.UNION OF INDIA|REP. BY THR SECRETARY OFMINISTRY OF FINANCE,DEPARTMENT OF REVENUE,ROOM NO.128-A, NORTH BLOCK,NEW DELHI -110001. |THERE DEPUTY COMMISISONEROF INCOME TAX.CHRNTRALIZBD PROCESSING CELL-TDS, AAYKAR BHAVAN,SECTOR-3, VAISHALI,GHAZIABAD, U.P -201010. 3.|THERE COMMISSIONER OFINCOME TAX (TDS) ©ROOM NO.9Y, |H.M.T. BHAVAN, 4TH FLOOR,BELLARY ROAD,|GANGANAGAR,BENGALURU- 560032. —. RESPONDENTS. (BY SRI. K V ARAVIND, ADVOCATE) THERESWRITPRTITIONS.ARHRITLBIUNDERARTICLES 226 & 227 OF THERE CONSTITUTION OF [INDPRAYING TO DECLARE THERE NEWLY INSEBERIED SEC.2OF JHERK IT ACT BY THR FINANCK ACT 2012 £UNCONSTITTUTIONALBEBEINARBITRARY,DISCRIMINATORY ®& UNREASONABLE. THR RELEVANTBXTRACT OF SKC.234E [IS BNCLOSED AS ANNEXURE-A. W.P.NOs. 1209%12121/2014: BETWEEN: 1.M/s.HOTEL FISHLANDREPRESENTED BY ITS PARTNER,HRI VASUDEV R.DEDSAITAGED ABOUT 64 YEARS,NO.1/3, I FLOOR,SUJATHA COMPLEX,I CROSS, GANDHINAGAR,BANGALORE-560 OOQY.REPRESENTED BY ITS PARTNER,HRI VASUDEV R.DEDSAITAGED ABOUT 64 YEARS,NO.1/3, I FLOOR,SUJATHA COMPLEX,I CROSS, GANDHINAGAR,BANGALORE-560 OOQY. |M/s. STATUS BAR & RESTAURANTREPRESHENIED BY ITS PARINERHRI VASUDEV R DESAI,AGED ABOUT 64 YEARS,NO.1/3, I FLOOR,SUJATHA COMPLEX,I CROSS, GANDHINAGAR,BANGALORE-560 OOQY.REPRESHENIED BY ITS PARINERHRI VASUDEV R DESAI,AGED ABOUT 64 YEARS,NO.1/3, I FLOOR,SUJATHA COMPLEX,I CROSS, GANDHINAGAR,BANGALORE-560 OOQY. 3.|SMT.GAYAIHRI G DESALNO.94/3, INFANTRY ROAD,AGED ABOUT 60 YEARS,SHIVAJINAGAR,BANGALORE-560 OO].NO.94/3, INFANTRY ROAD,AGED ABOUT 60 YEARS,SHIVAJINAGAR,BANGALORE-560 OO]. 4 |M/s. L.N.FASHIONS|REPRESHENIED BY ITS PARINERORI. V.NAGARAJ U,AGED ABOUT 50 YEARS,NO.O5, SIDDESHWARA COMPLEX,SHIRKE MAIN ROAD, KENGERI,BANGALORE -560 O27.REPRESHENIED BY ITS PARINERORI. V.NAGARAJ U,AGED ABOUT 50 YEARS,NO.O5, SIDDESHWARA COMPLEX,SHIRKE MAIN ROAD, KENGERI,BANGALORE -560 O27. 5 |M/s.SHIRT PALACEREPRESENTED BY ITS PARTNER,SRI B.R.RAJASHEKAR,REPRESENTED BY ITS PARTNER,SRI B.R.RAJASHEKAR, AGED ABOUT 43 YEARS,NO.995/B, KATTRIGUPPE MAIN ROAD, ASHOKNAGAR,BANGALORE-560 QOD5O 6.|M/s. BLACK BIRD MARKETING|REPRESENTED BY ITS PARTNER,ORI. V.NAGARAJ U,AGED ABOUT 54 YEARS,NO.2775, 13TH MAIN, 2ND STAGE,"EE BLOCK, RAJAJINAGAR,|BANGALORE-560 O1Q. TS|M/s. BLACK BIRD RETAIL INDIAPRIVATE LIMITED|REPRESENTED BY IIS DIRECTOR,oRI B.R.RAJASHEKAR,|AGED ABOUT 43 YEARS,NO.63/1, FIRST FLOOR,H.SIDDAIAH ROAD,BANGALORE-560 027. 8.|TUF N TRENDY|REPRESENTED BY ITS PARTNER,ALITA ROOPA ARANHA, AGED ABOUT 32 YEARS,NO.472/1, GROUND FLOOR,OLD MADRAS ROAD, K.R.PURAM,|BANGALORE-560 O36. OQ M/s. ADVANI AND ASSOCIATES|REPRESENTED BY ITS PARTNER,R.S.ADVANI,|AGED ABOUT 7/0 YEARS,NO.30/1, 1ST FLOOR,LEEMANS COMPLEX,|CUNNINGHAM ROAD,BANGALORE-560 052. 10.M/s. TECHNOART CONSTRUCTIONSPVT. LTD,REP. BY ITS DIRECIOR|MR.N. KARTHIK,AGED ABOUT 35 YEARS,NO.19 & 19/1, 3RD FLOOR, SOUTH END ROAD, |BASAVANAGUDI,BANGALORE-560 OO4., Ll.MYSORE CONSULTANTS PRIVATE LIMITEDREPRESENIED BY IISMANAGING DIRECTOR, ASHWIN SHREENIVAS.D,AGED ABOUT 40 YEARS,NO.10/02, KASTURBA ROAD),BANGALORE-560 OO1.REPRESENIED BY IISMANAGING DIRECTOR, ASHWIN SHREENIVAS.D,AGED ABOUT 40 YEARS,NO.10/02, KASTURBA ROAD),BANGALORE-560 OO1. ... PETITIONERS| (BY SRI. RAMA MURTHY R, ADVOCATE) AND: 1.UNION OF INDIA|RBEPRBSEBENTBD BY ITFINANCE SECRETARY,MINISTRY OF FINANCE,SOUTH BLOCK,NEW DELHI-110001. |DBPUTY COMMISSIONEBR OFINCOME TAXCENTRALIZED PROCESSING CELL-TDS,AAVKAR BHAVAN, SECTOR-S,VAISHALI, GHAZIABAD,U.P.2O1010. 3.|THR COMMISSIONBR OFINCOME TAX (TDS)HMT BHAVAN, BELLARY ROAD, 10.M/s. TECHNOART CONSTRUCTIONSPVT. LTD,REP. BY ITS DIRECIOR|MR.N. KARTHIK,AGED ABOUT 35 YEARS,NO.19 & 19/1, 3RD FLOOR, SOUTH END ROAD, |BASAVANAGUDI,BANGALORE-560 OO4., Ll.MYSORE CONSULTANTS PRIVATE LIMITEDREPRESENIED BY IISMANAGING DIRECTOR, ASHWIN SHREENIVAS.D,AGED ABOUT 40 YEARS,NO.10/02, KASTURBA ROAD),BANGALORE-560 OO1.REPRESENIED BY IISMANAGING DIRECTOR, ASHWIN SHREENIVAS.D,AGED ABOUT 40 YEARS,NO.10/02, KASTURBA ROAD),BANGALORE-560 OO1. ... PETITIONERS| (BY SRI. RAMA MURTHY R, ADVOCATE) AND: 1.UNION OF INDIA|RBEPRBSEBENTBD BY ITFINANCE SECRETARY,MINISTRY OF FINANCE,SOUTH BLOCK,NEW DELHI-110001. |DBPUTY COMMISSIONEBR OFINCOME TAXCENTRALIZED PROCESSING CELL-TDS,AAVKAR BHAVAN, SECTOR-S,VAISHALI, GHAZIABAD,U.P.2O1010. 3.|THR COMMISSIONBR OFINCOME TAX (TDS)HMT BHAVAN, BELLARY ROAD, GANGANAGAR,BANGALORE-560 032. —. RBSPONDENTS| (BY SRI. K V ARAVIND, ADVOCATE) THRBRSWRITPRTITIONS.ARHRITLBIUNDERARTICLES 229260 & 227 OF THERE CONSITITUION OF PRAYING TO DECLARE ®& STRIKE DOWN PROVISIONS OFSHC.Q3AE,ORF THRINCOMETAXACT,1961|AS|UNCONSTITUTIONAL & VIOLATIVE OF ARTICLE 14 OF THRCONSTITULION OF INDIA. W.P.NOs.13065%13074/2014: BETWEEN: 1.M/s.NEW MEDIA COMPANY.NO.12/1, KAMAL VAIBHAV, SOWRASTRAPET MAIN ROAD,BANGALORE-560 005(REPRESENTED BY ITS PARTNER.SRI SHRBEKBKANTHA PARASHARAGED ABOUT 98 YEARS,0/O SRI J P PARASHAR)NO.12/1, KAMAL VAIBHAV, SOWRASTRAPET MAIN ROAD,BANGALORE-560 005(REPRESENTED BY ITS PARTNER.SRI SHRBEKBKANTHA PARASHARAGED ABOUT 98 YEARS,0/O SRI J P PARASHAR) |M/s.GANESH KRUPA INDUSTRIAL PARKNO.35, KESHARI BUILDING, MAMULPET|BANGALORE-560 053(REPRESENTED BY ITS PARTNER.SRI G HER MRAJAGED ABOUT 63 YEARS,9/O SRI GANESHMAL)NO.35, KESHARI BUILDING, MAMULPET|BANGALORE-560 053(REPRESENTED BY ITS PARTNER.SRI G HER MRAJAGED ABOUT 63 YEARS,9/O SRI GANESHMAL) 3.|M/s.MANGLAM ENTERPRISES|NO.62/3, BVK IYENGAR ROAD, OPP. MADHU LODGEBANGALORE-560 053(REPRESENTED BY ITSNO.62/3, BVK IYENGAR ROAD, OPP. MADHU LODGEBANGALORE-560 053(REPRESENTED BY ITS PROPRIBTOR|SRI PIYUSH S SHAHAGED ABOUT 61 YEARS,0/O SRI SHANTILAL SHAH) 4 |M/s.SHREE JAGADAMBA SILK CENTRENO.529/8 & 9, RAMESH MARKET|AVENUE ROAD,BANGALORE-560 OO2(REPRESENTED BY ITS PROPRIETORSRI GHEREWARCHAN(GFGULABCHAND HURBEPRBSEBNTBD BY KARTASRI ASHOK KUMAR ©AGED ABOUT 42 YEARS, 9/O SRI GHEWARCHAND) 5.|M/s.YASH FABRICS—NO.192, T C GOWRAMMAHOSPITAL BUILDING, CHICKPET, BANGALORE-560 053(REPRESENTED BY ITS PROPRIETORSMT HBEMALATHA AGED ABOUT 43 YEARS,D/O SRI KEWALCHAND JAIN) 6. M/s.KANTI KEWAL & BROTHERSNO.27-28-29, KEMPANNA LANE,|C T STREET CROSS, BANGALORE-560 OO2(REPRESENTED BY ITS PROPRIETORSMT SOQOHANRAJ H MBHTAGED ABOUT 93 YEARS,D/O SRI HASTIMAL) TS|M/s.BHARAT MEDICAL & GGENBRAL AGHNCIESNO.111/71, 1ST FLOOR,OTH MAIN, olTH BLOCK,JAYANAGAR>BANGALORE-560 041(REPRESENTED BY ITS PROPRIETORSRI BABULAL CHOUHANAGED ABOUT 67 YEARS,©/O SRI SHESHMAL)8.|M/s.BHARAT RADIO & ELECTRIC CO.NO.1 & 2 SB MARKET, CHICKPET|BANGALORE-560 053(REPRESENTED BY ITS PROPRIETORSRI NIRMAL KUMAR DOSHLAGED ABOUT 97 YEARS, ©o/O SRI PARASMAL DOSHI)QO M/s.VINEET ENTERPRISES)NO.27,15T FLOOR,JM ROAD,BANGALORE-560 OO2(REPRESENTED BY ITS PROPRIETORSRI ASHOK TEKWANI |AGED ABOUT 56 YEARS,9/O SRI CHATTARAM) 10.M/s.RELIANCE DEVELOPERS(INDIA )PVT. LTD.,NO.1613, 1ST STAGE,2ND PHASE, CHANDRA LAYOUT,BANGALORE-560 040(REPRESENTED BY ITS DIRECTORSRI K S UMESHAGED ABOUT ol YEARS,9/O SRI K SHIVAPPA)... PETITIONERS| (BY SMT CHYTHANYA K K, ADVOCATE) AND: 1.UNION OF INDIA|REP. BY THR SECRBTARY OF.MINISTRY OF FINANCE,DEPARTMENT OF REVENUE,ROOM NO.128-A, |NORTH BLOCK,NEW DEKELHI-110 OO1 |THERE DEPUTY COMMISSIONEROF INCOME TAX.CHRNTRALIZBD PROCESSING CELL-TDS, AAYKAR BHAVAN,SECTOR-3, VAISHALI,GHAZIABAD,U.P-201 O10. 3.|THR COMMISSIONBR OFINCOME TAX (TDS)ROOM NO. 59, H.M.T BHAVAN,4TH FLOOR, BELLARY ROAD,GANGANAGAR,BENGALURU-560 O32.INCOME TAX (TDS)ROOM NO. 59, H.M.T BHAVAN,4TH FLOOR, BELLARY ROAD,GANGANAGAR,BENGALURU-560 O32. —. RBSPONDENTS| (BY SR K V ARAVIND, ADVOCATE) 10.M/s.RELIANCE DEVELOPERS(INDIA )PVT. LTD.,NO.1613, 1ST STAGE,2ND PHASE, CHANDRA LAYOUT,BANGALORE-560 040(REPRESENTED BY ITS DIRECTORSRI K S UMESHAGED ABOUT ol YEARS,9/O SRI K SHIVAPPA)... PETITIONERS| (BY SMT CHYTHANYA K K, ADVOCATE) AND: 1.UNION OF INDIA|REP. BY THR SECRBTARY OF.MINISTRY OF FINANCE,DEPARTMENT OF REVENUE,ROOM NO.128-A, |NORTH BLOCK,NEW DEKELHI-110 OO1 |THERE DEPUTY COMMISSIONEROF INCOME TAX.CHRNTRALIZBD PROCESSING CELL-TDS, AAYKAR BHAVAN,SECTOR-3, VAISHALI,GHAZIABAD,U.P-201 O10. 3.|THR COMMISSIONBR OFINCOME TAX (TDS)ROOM NO. 59, H.M.T BHAVAN,4TH FLOOR, BELLARY ROAD,GANGANAGAR,BENGALURU-560 O32.INCOME TAX (TDS)ROOM NO. 59, H.M.T BHAVAN,4TH FLOOR, BELLARY ROAD,GANGANAGAR,BENGALURU-560 O32. —. RBSPONDENTS| (BY SR K V ARAVIND, ADVOCATE) THERESWRIT|PRTITIONS.ARERILEDUNDERARTICLES 2296 & 227 OF THR CONSTITUTION OF [NDIAPRAYING TO DBCLARE THR NEWLY [INSBRIBD SECTION234E OF THE IT ACT, BY THE FINANCE ACT 2012 AS)UNCONSTITTUTIONALBRINGARBITRARY,DISCRIMINATORY & UNREASONABLE, THE REVEVANT)BXTRACT OF SKC.234E [IS BNCLOSED AS ANNEXURE-A. W.P.NOs. 1429%14295/2014 & 30565%30567/2014 BETWEEN: 1.M/s.CATHODIC CONTROL CO., LTD.,PLOT NO. 87, II] PHASEPEEBENYA INDUSTRIAL AREBANGALORE-5600058REPRESHENIED BY IISMANAGING DIRBCTORSRI V BABU SATHIAN ©PLOT NO. 87, II] PHASEPEEBENYA INDUSTRIAL AREBANGALORE-5600058REPRESHENIED BY IISMANAGING DIRBCTORSRI V BABU SATHIAN © |SRI V BABU SATHIAN ©9/OS V RAGHAVANAGED 64 YEARSR/AT PLOT NO. 87)II] PHASE, PEENYA INDUSTRIALAREA, BANGALORE-5600589/OS V RAGHAVANAGED 64 YEARSR/AT PLOT NO. 87)II] PHASE, PEENYA INDUSTRIALAREA, BANGALORE-560058 ... PETITIONERS| (BY SRI.M.V. SESHACHALA SR. COUNSEL FORSRI ARAVIND V CHAVAN, ADVOCATE) |SRI ARAVIND V CHAVAN, ADVOCATE) | AND: 1.UNION OF INDIAMINISTRY OF FINANCESOUTH BLOCKNEW DELHI-110001|REPRESENIED BY ITS SECRETARYMINISTRY OF FINANCESOUTH BLOCKNEW DELHI-110001|REPRESENIED BY ITS SECRETARY |CHRNTRAL BOARD OF DIRBCT TAXESDEPARIMENT OF REVENUE.4TH FLOOR, JEEVAN DEEPBUILDING, PARLIAMENT STREET,NEW DEKBLHI-110 OOREPRESENIED BY ITS CHAIRMANDEPARIMENT OF REVENUE.4TH FLOOR, JEEVAN DEEPBUILDING, PARLIAMENT STREET,NEW DEKBLHI-110 OOREPRESENIED BY ITS CHAIRMAN 3.|THR CHIBF COMMISSIONBROF INCOME TAX-I.C.R.BUILDINGS|QUEENS ROADBANGALORE-56000 1.OF INCOME TAX-I.C.R.BUILDINGS|QUEENS ROADBANGALORE-56000 1. 4 |THR DEPUTY COMMISSIONEROF INCOME TAX |CHRNTRALIZBD PROCESSING CELL-TDS,C.R.BUILDINGS|QUEENS ROADBANGALORE-56000 1.OF INCOME TAX |CHRNTRALIZBD PROCESSING CELL-TDS,C.R.BUILDINGS|QUEENS ROADBANGALORE-56000 1. RBSPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESEWRITPETITIONS.ARE,HILEBIUNDERARTICLES 226 ®& 227 OF THERE CONSTITITULION OF IPRAYING TO ISSUE A DECLARATION THAT SEC. 234E OFTHE INCOME TAX ACT, 1961 INTRODUCED BY FINANCEACT NO.2/2012 FOR THE VARIOUS GROUNDS RAISED INTHIS WRIT PETITION AS UNCONSTITUTIONAL AND VOID. W.P.NOs. 1429%14297/2014 & 29363%29365/2014: BETWEEN: 1.M/s.PROCESS PUMPS (I) PVT., LTD.,PLOT NO. 86, II] PHASEPRENYA INDUSTRIAL AREA|BANGALORE-5600058REPRESENIED BY IISMANAGING DIRBCTORSRI V BABU SATHIAN ©PLOT NO. 86, II] PHASEPRENYA INDUSTRIAL AREA|BANGALORE-5600058REPRESENIED BY IISMANAGING DIRBCTORSRI V BABU SATHIAN © |SRI V BABU SATHIAN ©9/OS V RAGHAVANAGED 64 YBRARS9/OS V RAGHAVANAGED 64 YBRARS 23 R/AT PLOT NO. 86)II] PHASE, PEENYA INDUSTRIALAREA, BANGALORE-560058 ... PETITIONERS (BY SRI.M.V. SESHACHALA SR. COUNSEL FORSRI ARAVIND V CHAVAN, ADVOCATE) AND: 1.UNION OF INDIAMINISTRY OF FINANCESOUTH BLOCKNEW DKBLHI-110001RBEPRBSBENTBD BY ITS SBECRBTAR |CHRNTRAL BOARD OF DIRBCT TAXESDEPARIMENT OF REVENUE.4TH FLOOR, JEEVAN DEEPBUILDING, PARLIAMENT STREETNEW DEKBLHI-110 OOREBEPRBSEBENTBD BY ITS CHAIRMDEPARIMENT OF REVENUE.4TH FLOOR, JEEVAN DEEPBUILDING, PARLIAMENT STREETNEW DEKBLHI-110 OOREBEPRBSEBENTBD BY ITS CHAIRM 3.|THR CHIBF COMMISSIONBROF INCOME TAX-I.C.R.BUILDINGS|QUEENS ROADBANGALORE-56000 1.OF INCOME TAX-I.C.R.BUILDINGS|QUEENS ROADBANGALORE-56000 1. |SRI V BABU SATHIAN ©9/OS V RAGHAVANAGED 64 YBRARS9/OS V RAGHAVANAGED 64 YBRARS 23 R/AT PLOT NO. 86)II] PHASE, PEENYA INDUSTRIALAREA, BANGALORE-560058 ... PETITIONERS (BY SRI.M.V. SESHACHALA SR. COUNSEL FORSRI ARAVIND V CHAVAN, ADVOCATE) AND: 1.UNION OF INDIAMINISTRY OF FINANCESOUTH BLOCKNEW DKBLHI-110001RBEPRBSBENTBD BY ITS SBECRBTAR |CHRNTRAL BOARD OF DIRBCT TAXESDEPARIMENT OF REVENUE.4TH FLOOR, JEEVAN DEEPBUILDING, PARLIAMENT STREETNEW DEKBLHI-110 OOREBEPRBSEBENTBD BY ITS CHAIRMDEPARIMENT OF REVENUE.4TH FLOOR, JEEVAN DEEPBUILDING, PARLIAMENT STREETNEW DEKBLHI-110 OOREBEPRBSEBENTBD BY ITS CHAIRM 3.|THR CHIBF COMMISSIONBROF INCOME TAX-I.C.R.BUILDINGS|QUEENS ROADBANGALORE-56000 1.OF INCOME TAX-I.C.R.BUILDINGS|QUEENS ROADBANGALORE-56000 1. 4 |THR DEPUTY COMMISSIONEROF INCOME TAX |CENTRALIZED PROCESSING CELL-TDS,C.R.BUILDINGSQUEENS ROADOF INCOME TAX |CENTRALIZED PROCESSING CELL-TDS,C.R.BUILDINGSQUEENS ROAD BANGALORE-56000 1 .. RESPONDENTS. (BY SRI. K V ARAVIND, ADVOCATE) THERESWRITPRTITIONS.ARHRITLBIUNDERARTICLES 226 & 227 OF THE CONSTITUTION OF INDIAPRAYING TO ISSUE A DECLARATION THAT SEC.234E OFTHE INCOME TAX ACT, 1961, INTRODUCED BY FINANCEACT NO.2/2012 FOR THE VARIOUS GROUNDS RAISED INTHIS WRIT PETITION AS UNCONSITIITUITIONAL & VOL %W.P.NOs. 14669 /2014 & 15515514/2014: BETWEEN: ECOLE SOLUTIONS PVT., LTD.,LEVEL 3, BRIGADE BUSINESS SUITESASHOKA PILLARJAYNAGAR QND BLOCKBANGALORE -os6001 1REP. BY ITS DIRECTOR,MR. VBNKATESH L.S.|»/O SHRINIVASAN IYENGAR.AGED ABOUT 46 YEARS.... PETITIONER| (BY SMT LAKSHMY IYENGAR, ADVOCATE) AND: 1.UNION OF INDIA|REP. BY [TS SKHCRBTARYMINISTRY OF FINANCESOUTH BLOCKNEW DELHI LIOOOL. |CENTRAL BOARD OF DIRECI TAXESREP. BY [TS CHAIRMANDBPARTMEBNT OF REVENUE4TH FLOOR, JEKEVAN DEBP BUILDINGPARLIAMENT STREETNEW DELHI -110001.PARLIAMENT STREETNEW DELHI -110001. 3.THR COMMISSIONBR OFINCOME TAX, BANGALORE IICHNTRAL REVBENUB BUILDINGQUEENS ROAD, BANGALORE -s60001.INCOME TAX, BANGALORE IICHNTRAL REVBENUB BUILDINGQUEENS ROAD, BANGALORE -s60001. 4 iTDS RECONCILIATION ANALYSIS |AND CORRECTIONKBNABLING SYSTEMTDS CPC, AAYKAR BHAWANSECTOR-3, VAISHAIIGHAZIABAD, UP-201010.REPRESENTED BYDBPUTY COMMISSIONER OFINCOME TAX... RESPONDENTSAND CORRECTIONKBNABLING SYSTEMTDS CPC, AAYKAR BHAWANSECTOR-3, VAISHAIIGHAZIABAD, UP-201010.REPRESENTED BYDBPUTY COMMISSIONER OFINCOME TAX... RESPONDENTS (BY SRI K V ARAVIND, ADVOCATE) THRSEWRITPRTITIONS.ARHRITLBIUNDERARTICLES 226 ®& 227 OF THE CONSITITULIION OF [INPRAYING TO QUASH THE NOTICES DATED 26.10.2013)AND 17.11.2013 AND ISSUED UNDER THE PROVISIONS OF]THR INCOMB TAX ACT 1961 PROPOSING TO LEVY FEE|FOR DELAY IN FURNISHING STATEMENT U/S 200[3] OF|PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE|INCOME TAX ACT 1961, VIDE ANNEXURES-AI TO Ao. W.P.NOs. 1693%16950/2014: BETWEEN: 1.M/s. TEACHERS CO-OPERATIVE BANK LTD.,NITHYANANDA COMPLEX,MAIN ROAD, MOODBIDRI-974 227,NITHYANANDA COMPLEX,MAIN ROAD, MOODBIDRI-974 227, (REPRESENTED BY ITS MANAGER MRS.S.USHA|AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) |SRI SAMPATHRATHNA RAO S |9/O.SUNDAR RAO 5,AGED ABOUT 45 YEARS,CONSULTING ENGINEER,UJIRE,|BELTHANGADY TQ. 574240. 3.|M/s.ST.IGNATIOUS HIGHER PRIMARYSCHOOL.KADALAKERE, MITHABAIL POST,MOODBIDRI-574226,(REPRESENTED BY ITSHBAD MASTERR oRILJAYARAM RAO,AGED ABOUT 99 YEARS,0/O. SRI.ANNAPPAYYA RAO) 4 |M/s.KARNATAKA INSTITUTE OFCO-OPBRATIVE MANAGEMENTNEAR LADI,MOODBIDRI-574 227, (REPRESENTED BY ITSPRINCIPAL M.M.SHYAMALAAGED ABOUT 94 YEARS, ©D/O SRI.M.P.MANJUNATH) 5 |M/s.BELVAI CO-OPERATIVEAGRICULTURAL BANK LID.BELVI, MANGALORE TO. 574218,(REPRESENTED BY ITS SECRETARYSRI.K.RAMCHANDRA BHAT,AGED ABOUT 59 YEARS,0/O SRIL.K.SHAMBU BHAT) 6.|M/s.GOVERNMENT HIGH SCHOOLPRANTHYA,MOODBIDRI-5 /4197(REPRESENTED BY ITSHBAD MISTRESS ©SMT.RAJASHREBE BAGED ABOUT 43 YEARS, ©D/O SRI.JAGATHPALA HEGDE M ) D/O SRI.A.P.NATH) |SRI SAMPATHRATHNA RAO S |9/O.SUNDAR RAO 5,AGED ABOUT 45 YEARS,CONSULTING ENGINEER,UJIRE,|BELTHANGADY TQ. 574240. 3.|M/s.ST.IGNATIOUS HIGHER PRIMARYSCHOOL.KADALAKERE, MITHABAIL POST,MOODBIDRI-574226,(REPRESENTED BY ITSHBAD MASTERR oRILJAYARAM RAO,AGED ABOUT 99 YEARS,0/O. SRI.ANNAPPAYYA RAO) 4 |M/s.KARNATAKA INSTITUTE OFCO-OPBRATIVE MANAGEMENTNEAR LADI,MOODBIDRI-574 227, (REPRESENTED BY ITSPRINCIPAL M.M.SHYAMALAAGED ABOUT 94 YEARS, ©D/O SRI.M.P.MANJUNATH) 5 |M/s.BELVAI CO-OPERATIVEAGRICULTURAL BANK LID.BELVI, MANGALORE TO. 574218,(REPRESENTED BY ITS SECRETARYSRI.K.RAMCHANDRA BHAT,AGED ABOUT 59 YEARS,0/O SRIL.K.SHAMBU BHAT) 6.|M/s.GOVERNMENT HIGH SCHOOLPRANTHYA,MOODBIDRI-5 /4197(REPRESENTED BY ITSHBAD MISTRESS ©SMT.RAJASHREBE BAGED ABOUT 43 YEARS, ©D/O SRI.JAGATHPALA HEGDE M ) TS|M/s.SOUTH CANARA DISTRICT CENTRALCO-OPERATIVE BANK LID.,.TWINS TOWERS,PADUBIDRI NITTE ROAD,KEDINJE POST,KARKALA TQ. 574110|(REPRESENTED BY ITSBRANCH MANAGERMRS.ASHA KUMARI SHETTY,AGED ABOUT 49 YEARS, © D/O SRI.SATHISH SHETTY) 8.|M/s.PIONEER WELD TECHNOLOGIESNO.269/2, PADUMARNADU VILLAGE,BELVAI-574213, (REPRESENTED BY ITSMANAGING PARTNER ©SRI. VISHWAMITHRA PAI ~AGED ABOUT 44 YEARS, ©/O SRI.KALINGA PAI). OQ M/s.BHUVANA JYOTHI EDUCATION TRUSTABHINANADAN, SHIRHADY,.MANGALORE TO-574236,|(REPRESENTD BY ITS TRUSTEESRIL.R.PRASHANTH D SOUZA,AGED ABOUT 39 YEARS, ©0/O SRI.RICHARD D’ SOUZA) 10.M/s.BENEFIT FILMCITY INDIA LTD.,PANDITH S HEALTH RESPORT & SPA,ALANGAR,MOODBIDRI-9 74227,(REPRESENTD BY ITSDIRBCTOR RUBY AGARWALAGED ABOUT 40 YEARS,D/O SRI.HARISH AGARWAL)11.M/s.ADARSHA HIGH SCHOOLTACCODE,MOODBIDRI-974197,(REPRESENTD BY ITSHBAD MISTRESS ©MRS.ZITA DIASAGED ABOUT 54 YRBRARD/O SRI.LIGORY DIAS) 12.M/s.SOUTH CANARA DISTRICT CENTRALCO-OPBRATIVE BANK LID...NAVRATANA COMPLEX,BELVAI, DAKSHIN KANNADA-574213,.(REPRESENTED BY ITSMANAGER SIR.SATHISH SHETTYAGED ABOUT 42 YEARS,9/O SRI.VITTAL SHETTY) ... PETITIONERS| (BY SMT CHYTHANYA K K, ADVOCATE) AND: 1.UNION OF INDIA|REPRESHENIED BY THESECRETARY OF MINISTRY OF FINANCE,DEPARTMENT OF REVENUE,ROOM NO.128-A, NORTH BLOCK,NEW DEKBLHI-110001 |THR DEPUTY COMMISSIONEROF INCOME TAX.CENTRALIZED PROCESSING CELL-TDS,AAYKAR BHAVAN,SECTOR-3, VAISHALIT,GHAZIABAD, U.P.-201010..OF INCOME TAX.CENTRALIZED PROCESSING CELL-TDS,AAYKAR BHAVAN,SECTOR-3, VAISHALIT,GHAZIABAD, U.P.-201010.. 3.|THERE COMMISSIONER OFINCOME TAX (TDS)ROOM NO.59, H.M.T.BHAVAN, |4TH FLOOR, BELLARY ROAD,GANGANAGAR, BENGALURU-560032. INCOME TAX (TDS)ROOM NO.59, H.M.T.BHAVAN, |4TH FLOOR, BELLARY ROAD,GANGANAGAR, BENGALURU-560032. 4 |THR COMMISSONEBR OFINCOME TAX (TDS)ROOM NO.9O0O0A, YTH FLOORK.G.MITTAL AYURVEDIC HOSPITALBUILDING, CHARNI ROAD, |MUMBAI-400002.... RESPONDENTSINCOME TAX (TDS)ROOM NO.9O0O0A, YTH FLOORK.G.MITTAL AYURVEDIC HOSPITALBUILDING, CHARNI ROAD, |MUMBAI-400002.... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THRBRSWRITPRTITIONS.ARHRITLBIUNDERARTICLES 226 & 227 OF THE CONSTITUTION OF INDIAPRAYING TO DECLARE THR NBWLY [INSBRITBD SKCTIO2O4H OF THE IT ACT, BY THE FINANCE ACT, 2012 AsSUNCONSTITUIIONALBEINGARBITRARY,DISCRIMINATORY AND UNRBASONABLE. THR RELEVANTBXTRACTOFSBCTION|Q3AE,1S|HBHNCLOSEAS|ANNEXURE-A. W.P.NOs.18788%18791/2014 & 18792/2014: BETWEEN: M/s.NEW MEDIA COMPANY.NO.12/1, KAMAL VAIBHAV,SOWRASTRAPET MAIN ROAD, BANGALORE-560 005(REPRESENTED BY ITS PARTNER.SRI SHREKEKANTH PARASHARAGED ABOUT 98 YEARS,»/O SRI J P PARASHAR). — PRHTITIONBR| (BY SMT CHYTHANYA K K, ADVOCATE) AND: 1.UNION OF INDIA|REPRESHNIED BY THE SECRETARY|OF MINISTRY OF FINANCEDBPARTMEBNT OF REVENUEROOM NO.128-A,NORTH BLOCK,NEW DEKELHI-110 OO1|THERE DEPUTY COMMISSIONEROF INCOME TAX.CENTRALIZED PROCESSING CELL-TDS,AAYKAR BHAVAN,SECTOR-S,.VAISHALI, GHAZIABAD,U.P-BOILOLO.3.|THERE COMMISSIONER OFINCOME TAX (TDS)ROOM NO.9Y, |H.M.T BHAVAN, 4TH FLOOR,BELLARY ROAD, |GANGANAGAR,BENGALURU-560 O32.—. RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) W.P.NOs.18788%18791/2014 & 18792/2014: BETWEEN: M/s.NEW MEDIA COMPANY.NO.12/1, KAMAL VAIBHAV,SOWRASTRAPET MAIN ROAD, BANGALORE-560 005(REPRESENTED BY ITS PARTNER.SRI SHREKEKANTH PARASHARAGED ABOUT 98 YEARS,»/O SRI J P PARASHAR). — PRHTITIONBR| (BY SMT CHYTHANYA K K, ADVOCATE) AND: 1.UNION OF INDIA|REPRESHNIED BY THE SECRETARY|OF MINISTRY OF FINANCEDBPARTMEBNT OF REVENUEROOM NO.128-A,NORTH BLOCK,NEW DEKELHI-110 OO1|THERE DEPUTY COMMISSIONEROF INCOME TAX.CENTRALIZED PROCESSING CELL-TDS,AAYKAR BHAVAN,SECTOR-S,.VAISHALI, GHAZIABAD,U.P-BOILOLO.3.|THERE COMMISSIONER OFINCOME TAX (TDS)ROOM NO.9Y, |H.M.T BHAVAN, 4TH FLOOR,BELLARY ROAD, |GANGANAGAR,BENGALURU-560 O32.—. RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THERESWRITPRTITIONS.ARHRITLBIUNDERARTICLES 226 & 227 OF THE CONSTITUTION OF INDIAPRAYING TO DECLARE THERE NEWLY [INSEBERIED SEC234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUIIONALBEINGARBITRARY,DISCRIMINATORY AND UNRBASONABLE. THR RELEVANTBXTRACTOFSBCTION|Q3AE,1S|HBHNCLOSEAS|ANNEXURE-A. W.P.NOs. 1939%19399/2014: BETWEEN: SYNDICATE BANKTAX CELL, HEAD OFFICE,MANIPAL-5/6 104RBEPRBSEBENTBD BY IASSISTANT GBNBRAL MANAGER|MR R RAMALINGAM.. _. PHTITIONER (BY SRI. K.P. KUMAR SR. COUNSEL FOR|SRI T. SURYANARAYANA, ADVOCATE) AND: 1.THR DEPUTY COMMISSIONEROF INCOME TAX |CENTRALIZED PROCESSING CELL-TDS,AAYKAR BHAVAN SECTOR-3,.VAISHALI, GHAZIABAD,U.P-201 O10. |THR COMMISSIONBR OFINCOME TAX (SYSTEMS CPC-TDS)CENTRALIZED PROCESSING CELL-TDS,AAYKAR BHAVAN, SECTOR-S,VAISHALI, GHAZIABAD, U.P-201 O10. 3.|THERE COMMISSIONER OFINCOME TAX (TDS)ROOM NO. 59, H.M.T.BHAVAN,4TH FLOOR, BELLARY ROAD, GANGANAGAR,BENGALURU-560 032..BENGALURU-560 032.. 4UNION OF INDIA|REPRESENTED BY THE SECRETARY,MINISTRY OF FINANCEDEPARTMENT OF REVENUE,ROOM NO.128-A, NORTH BLOCK,NBW DELHI-110 OO1. RESPONDENTS|REPRESENTED BY THE SECRETARY,MINISTRY OF FINANCEDEPARTMENT OF REVENUE,ROOM NO.128-A, NORTH BLOCK,NBW DELHI-110 OO1. RESPONDENTS| (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLE296 OF THRE CONSTITULIION OF INDIA PRAYING TDECLARE THAT SECTION 234E OF THE INCOME TAX ACT,1961 INSERTED BY THE FINANCE ACT, 2012 WITHEFFECT FROM. 1.7.2012, IS ARBITRARY UNFAIR ANDUNREASONABLE|ANILTHUSULTRA.VIRES|THECONSTITUIION OF [INDIA AND OTHER PROVISIONS OFTHE ACT. W.P.NOs. 1940%19421/2014: BETWEEN: 1.SRI PRATHIK PRABHAKAR0/O SRI M. PRABHAKAR SHETTY, 0/O SRI M. PRABHAKAR SHETTY, AGED ABOUT 30 YEARSNO.98, GROUND FLOOR|RAILWAY PARALLEL ROADNO.98, GROUND FLOOR|RAILWAY PARALLEL ROAD KUMARAPARK WESTBANGALORE-560020BANGALORE-560020 |PUBLIC BDUCATION SOCIBTYNO. 45/37, GUBBANNA LAYOUT|NO. 45/37, GUBBANNA LAYOUT| 6TH BLOCK, RAJAJINAGAR.BANGALORE-5600 10BANGALORE-5600 10 REP. BY [TS SKHCRBTARY MR MOHAMMED NIAZ RASHID | 3.|M/s.T V VENKATASWAMY & CO. |NO. 1954/3, TRINITY CHURCHCOMPOUND,OLD MADRAS ROADBANGALORE-5600008REP. BY [TS PARTNER.SRI M V SRINIVAS.NO. 1954/3, TRINITY CHURCHCOMPOUND,OLD MADRAS ROADBANGALORE-5600008REP. BY [TS PARTNER.SRI M V SRINIVAS. 4M/s.VIHANG HOSPITALITYNO. 827, VIJAYANAGAR MAIN ROAD|VIJAYANAGAR, |BANGALORE-560040REP. BY [TS PARINERSRI BALAKRISHNA SHBITTY.NO. 827, VIJAYANAGAR MAIN ROAD|VIJAYANAGAR, |BANGALORE-560040REP. BY [TS PARINERSRI BALAKRISHNA SHBITTY. 5.|M/s.U D ROTIGHAR|NO.17, GANDHI BAZAAR MAIN ROADBASAVANGUDI,BANGALORE-560004REP. BY [TS PARTNER.SRI G JANARDHAN..NO.17, GANDHI BAZAAR MAIN ROADBASAVANGUDI,BANGALORE-560004REP. BY [TS PARTNER.SRI G JANARDHAN.. 6. M/s.U D RESIDENCY PRIVATELIMITED ©NO.19/2, 1ST MAINSOUTH END ROAD, |BASAVANGUDLBANGALORE-560004REP. BY [TS DIRECTOR|SRI G JANARDHAN..LIMITED ©NO.19/2, 1ST MAINSOUTH END ROAD, |BASAVANGUDLBANGALORE-560004REP. BY [TS DIRECTOR|SRI G JANARDHAN.. T |M/s.U D CATERERSNO.304, 9TH CROSS, 1ST STAGE.PRENYA INDUSTRIAL AREA|BANGALORE-560058NO.304, 9TH CROSS, 1ST STAGE.PRENYA INDUSTRIAL AREA|BANGALORE-560058 REP. BY [TS PARINERSRI G JANARDHAN | 5.|M/s.U D ROTIGHAR|NO.17, GANDHI BAZAAR MAIN ROADBASAVANGUDI,BANGALORE-560004REP. BY [TS PARTNER.SRI G JANARDHAN..NO.17, GANDHI BAZAAR MAIN ROADBASAVANGUDI,BANGALORE-560004REP. BY [TS PARTNER.SRI G JANARDHAN.. 6. M/s.U D RESIDENCY PRIVATELIMITED ©NO.19/2, 1ST MAINSOUTH END ROAD, |BASAVANGUDLBANGALORE-560004REP. BY [TS DIRECTOR|SRI G JANARDHAN..LIMITED ©NO.19/2, 1ST MAINSOUTH END ROAD, |BASAVANGUDLBANGALORE-560004REP. BY [TS DIRECTOR|SRI G JANARDHAN.. T |M/s.U D CATERERSNO.304, 9TH CROSS, 1ST STAGE.PRENYA INDUSTRIAL AREA|BANGALORE-560058NO.304, 9TH CROSS, 1ST STAGE.PRENYA INDUSTRIAL AREA|BANGALORE-560058 REP. BY [TS PARINERSRI G JANARDHAN | 8.|SRI S S NAGAPPA|9/O SRILSHIVATHANUAGED ABOUT 58 YRARSNO.3, SHARADA STREE SAMAJABUILDING, 1ST CROSSCHAMARAJPET, |BANGALORE-560018. QO M/s.SRINIDHI HOSPIMEDSOLUTIONS PVT., LTD .,NO.110-B, "SHREE NIDHI"SOBHA MALACHITRJAKKUR PLANTATIONS)YELAHANKA,BANGALORE-560064REP. BY ITS DIRECIOR|DR. ANIL KUMAR M HEGDE| 10.M/s.MANGALA OFFSET|PRINTERS PVT., LTD.,344/1, 377/1A, OTH CROSS|B G ROAD, MTM LAYOUT.BILE KAHALLI, N 8S PALYBANGALORE-56007/6REP. BY ITS DIRECIOR|SRI A MOHAN SALIAN. 11.SRI LALITHKUMAR K SHAH ©»/O SRI KISHOREMAL K SHAH.AGED ABOUT 33 YRBARSPROP. -M/s.SHREE RAJGURU |JEWELLERS, NO.3, G-2, |HARIHARA MANSION|33RD CROSS, GANDHINAGARBANGALORE-560053. 12.SRI GIRISH S POQUARY|»/O SRI SOMAPPA|PROP.- M/s.INDUSTRIAL CATERERSAGED ABOUT 49 YEARSNO.910, K N EXTENSION|6TH CROSS, 2ND MAINYRSHWANTHPURBANGALORE-560022.13.SRI DBEBEPAK KUMAR JAINo/O LATE SRI DEVENDER KUMAR JAIN|PROP. M/s.ADI ENGINEERINGAGED ABOUT 41 YRBARSNO.211, GARDEN VILAS.RESIDENTIAL ASSN., |NAGARBHAVI, —BANGALORE-560072.14.M/s.AGNI EARTH MOVERS PVT., LTD.,NO. 585, 22ND BLOCK2ND MAIN ROAD, RAJAJINAGAR|BANGALORE-560010REP. BY [TS DIRBCTOR|SRI G VSN MURTHY.15.SRI M PRABHAKAR SHBTTY |S/O SRI B.MUDANNA SHETTYAGED ABOUT 65 YRARSNO.58, GROUND FLOORRAILWAY PARALLEL ROADKUMARAPARK WESTBANGALORE -560020.... PETITIONERS| (BY SRI. ASHOK A KULKARNI, ADVOCATE) AND: 1.THR DEPUTY COMMISSIONER OF INCOME TAX |CENTRALIZED PROCESSING CELL-TDS,AAYKAR BHAWAN, SECTOR-3, ©VAISHALI, GHAZIABAD, U.P-201010. |UNION OF INDIARBEPRBSEBNTBD BY THR SBHCETADEPARIMENT OF REVENUE.MINISTRY OF FINANCENORTH BLOCK|NEW DELHI-110 OO1... RESPONDENTS. (BY SRI. K V ARAVIND, ADVOCATE) THRBRSWRITPRTITIONS.ARHRITLBIUNDERARTICLES 226 ®& 227 OF THERE CONSTITITULION OF IPRAYING TO QUASH ANNEXURE-A DTD.15.2.2014 WITHRBERKFERENDTD.18.11.2013|VIDE)ANNE X-A RERFRERENCEK DID.&8.9.2013 VIDE ANNEX-AZ2 REFERDTD.14.11.2013VIDEHANNHBX-A3RHRBRBENCEDTD.14.11.2013 VIDE ANNEX-A4, Ad, A6, AZ, REF.DTD.4.5.2013 VIDE ANNEX-A8, REF. DID. 14.11.2013VIDE ANNEX-AY, REF. DITD.13.11.2013 VIDE ANNEX-AI1QREF.DTD.7.9.2013 VIDE ANNEX-A11, REF. DTD. 60.12.2013VIDE ANNEX-A12, REF. DTD.10.11.2013 VIDE ANNEX-A13AND Al14, REF.NO.10.11.2013 VIDE ANNEX-A14, REF. DTD.3.2.29014 VIDE ANNEX-AlD TOTHR EXTENTTHRYPURPORT TO LEVY AND COLLECT FEE U/S.234E ASINDICATED THEREIN ABOVE SAID ALL ANNBEXURESPASSED BY R-1. W.P.NOs. 19'/%19775/2014: BETWEEN: 1.M/s. TEE ENN ENTERPRISESREPRESHENIED BY ITS PARINERREPRESHENIED BY ITS PARINER oRI K.K.PANDURANGA,AGED 957 YEARS,NO.312, LOTH MAIN, oTH CORSS,I BLOCK, JAYANAGAR,BANGALORE-560 O11. |K.K. PANURANGA|AGED o7 YEARS,NO.31, KRISHNAVENI COMPLEX,COMMERCIAL STREET,BANGALORE-560 OO]. 3.|K.P.SHARADA,AGED 532 YEARS,NO.38/3, Il FLOOR, LAKSHMI COMPLEX,LALBAGH ROAD,BANGALORE -560 O27. 4M/s.NUKAPUR HOSPITAL, RBEPRBSEBENTBD BY ITS PARTNEoRI V.H.NUKAPUR,AGED ABOUT 70 YEARS,SHARADA TALKIES ROAD,NEAR BUS STAND,KOLAR-563 101. ... PETITIONERS (BY SRI. RAMA MURTHY R, ADVOCATE) AND: 1.UNION OF INDIA|REP. BY ITS FINANCE SECRETARY,MINISTRY OF FINANCE,SOUTH BLOCK,NEW DELHI-110 OO1. |DBPUTY COMMISSIONEBR OF INCOME TAX, CHRNTRALIZBD PROCESSING CELL-TDS, AAYKAR BHAVAN,SHECTOR-3, VAISHALT,GHAZIABAD, U.P.201010..CELL-TDS, AAYKAR BHAVAN,SHECTOR-3, VAISHALT,GHAZIABAD, U.P.201010.. 3.|THR COMMISSIONBR OFINCOME TAX (TDS),HMT BHAVAN, BELLARY ROAD,GANGANAGAR,BANGALORE-560 032.INCOME TAX (TDS),HMT BHAVAN, BELLARY ROAD,GANGANAGAR,BANGALORE-560 032. 3.|K.P.SHARADA,AGED 532 YEARS,NO.38/3, Il FLOOR, LAKSHMI COMPLEX,LALBAGH ROAD,BANGALORE -560 O27. 4M/s.NUKAPUR HOSPITAL, RBEPRBSEBENTBD BY ITS PARTNEoRI V.H.NUKAPUR,AGED ABOUT 70 YEARS,SHARADA TALKIES ROAD,NEAR BUS STAND,KOLAR-563 101. ... PETITIONERS (BY SRI. RAMA MURTHY R, ADVOCATE) AND: 1.UNION OF INDIA|REP. BY ITS FINANCE SECRETARY,MINISTRY OF FINANCE,SOUTH BLOCK,NEW DELHI-110 OO1. |DBPUTY COMMISSIONEBR OF INCOME TAX, CHRNTRALIZBD PROCESSING CELL-TDS, AAYKAR BHAVAN,SHECTOR-3, VAISHALT,GHAZIABAD, U.P.201010..CELL-TDS, AAYKAR BHAVAN,SHECTOR-3, VAISHALT,GHAZIABAD, U.P.201010.. 3.|THR COMMISSIONBR OFINCOME TAX (TDS),HMT BHAVAN, BELLARY ROAD,GANGANAGAR,BANGALORE-560 032.INCOME TAX (TDS),HMT BHAVAN, BELLARY ROAD,GANGANAGAR,BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THRSKH WRIT PRTITIONBRS ARB FILED UNDERARTICLES 226 & 227 OF THE INDIAN CONSTITULION OFINDIA|PRAYINGTO|DECLARE&STRIKEDOWN|PROVISIONS OF SKC.234E OF THE INCOME TAX ACT 1961AS UNCONSTITUIIONAL ®& VIOLATIVE OF ARTICLE 14 OFTHR CONSTITUTION OF [INDIA. W.P.NOs.23541%23549/2014: BETWEEN: 1.SRI CHANDRAKAR K KAMATH.AGED ABOUT 57 YEARS,AGED ABOUT 57 YEARS, »/O SRI ANANDARAYA K KAMATH,|RESIDING AT D.NO.4-219-1, |“SANIDHYA’, RESIDING AT D.NO.4-219-1, |“SANIDHYA’, KANJARKATTE, POST SANTHOOR,.UDUPI-574 139.|UDUPI-574 139.| |SRI M.SRINAGKBSH HBEGD(MANAGING PARTNER:HEGDE & COMPANY)AGED ABOUT 58 YEARS,(MANAGING PARTNER:HEGDE & COMPANY)AGED ABOUT 58 YEARS, »/O LATE M.SRINIVAS HEGDE, R/AT JANAKI KUTEERA,BEEDINAGUDDE,UDUPI-5/76 101. 3.|SRI ASHOK K. PAI,(PROP: KALSANKAR DEEPAM SILKS)AGED ABOUT 47 YEARS,»/O SRI K.GOKULDAS PAI, RESIDING AT "MATRAPADA"LIC HOUSING COLONY,KADABETTU, UDUPI-9386 101. 4 |SRI ARNOLD D'’SILVA,AGED ABOUT 62 YEARS,0/O. SRI LOUIS D'SILVA,RESIDING AT 12-1-84C,MOTHER CARE,K.M. MARG, SUPER BAZAR,UDUPI-5/76 101. 5 |SRI K. SATHISH K. KAMATH(PROP:ARUNA CLINIC),AGED ABOUT 52 YEARS,»/O SRI K. VAMAN KAMATH,RESIDING AT 2-4-14C8,RAJ TOWERS,|NEAR CITY BUS STAND,UDUPI-576 101.| 6.| oRI H. GANESH NAYAK,(PROFESSIONAL COURIER),AGED ABOUT 49 YEARS,0/O SRI H. DEVADAS NAYAK,RESIDING AT COURT BACKROAD, UDUPI-976 101.) TS|SRI JAYARAJ SHETTY,AGED ABOUT 49 YEARS, »/O SRI VASU SHETTY, R/AT 16-58B, CHANDRAMAA,ANANATHNAGAR,FIRST STAGE, MANIPAL,UDUPI-576 101.| 8.|oRI BALAKRISHNA I,(PARTNER :SUMUKH SERVICES) AGED ABOUT 37 YEARS,»/O. SRI GANAPATHI NAYAK,R/AT "SHAIPRAJA NILAYA",PAREEKA POST, PARKALA, UDUPI-576 109.| OQ Ms. HELEN V. SALINS,.(HEADMISTRESS:CHRISTIANHIGH SCHOOL),AGED ABOUT 93 YEARS,D/O. MR. LEMUEL SALINS,R/AT "NEIL" NEAR KRISHNA GAS,KINNIMULKY OLD ROAD,|UDUPI-576 101.... PETITIONERS| (BY SRI. S PARTHASARATHI, SRI P DINESH AND M3S.JINITACHATTERJEE, ADVOCATES) AND: 1.THR DEPUTY COMMISSIONEROF INCOME TAX,CENTRALIZED PROCESSING CELL-TDS,AAYKAR BHAWAN,SECTOR -3, VAISHALT,GHAZIABAD, U.P-201 O10. |UNION OF INDIA,THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,NEW DEKELHI-110 OO1 —. RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THRBRSWRITPRTITIONS.ARHRITLBIUNDERARTICLES 226 ®& 227 OF THERE CONSTITITULION OF IPRAYING TO QUASH AND TO HOLD THE PROVISIONS OFSECTION 234E OF THE ACT AS ULIRA VIRES OF THECONSTITUTION OF INDIA.. W.P.NOs.25841%25848 /2014 BETWEEN: 1.MINTBNT SKHRVICKBD APARTMENTS PVT LID., | NO.486, LOTH CROSS,2/TH MAIN, HSR LAYOUT,SECTOR-1,BANGALORE-560 034.BY [TS DIRECTOR ©SRIL.K.KRISHNAMOORTHY,»/O KAILASAM,AGED 63 YEARS.2/TH MAIN, HSR LAYOUT,SECTOR-1,BANGALORE-560 034.BY [TS DIRECTOR ©SRIL.K.KRISHNAMOORTHY,»/O KAILASAM,AGED 63 YEARS. |PRABHAT JEWELLARY MARTNO.817, CHICKPET, |BANGAKIRE-560053, |BY [TS PROPRIETOR |M.S.AMARNATH9/O M.S.SREE RAMAIAH SHETTY, |AGED 52 YEARS.NO.817, CHICKPET, |BANGAKIRE-560053, |BY [TS PROPRIETOR |M.S.AMARNATH9/O M.S.SREE RAMAIAH SHETTY, |AGED 52 YEARS. 3.|WEB THCHNOLOGIEBS NO.52, 46TH CROSS, 4TH BLOCK,|RAJAJINAGAR,RAJAJINAGAR, BANGALORE-560 010BY [TS MANAGING PARTNERoRLAYAZ AHMED KHAN,o/O IOBAL AHMED KHAN,AGED 44 YRARS W.P.NOs.25841%25848 /2014 BETWEEN: 1.MINTBNT SKHRVICKBD APARTMENTS PVT LID., | NO.486, LOTH CROSS,2/TH MAIN, HSR LAYOUT,SECTOR-1,BANGALORE-560 034.BY [TS DIRECTOR ©SRIL.K.KRISHNAMOORTHY,»/O KAILASAM,AGED 63 YEARS.2/TH MAIN, HSR LAYOUT,SECTOR-1,BANGALORE-560 034.BY [TS DIRECTOR ©SRIL.K.KRISHNAMOORTHY,»/O KAILASAM,AGED 63 YEARS. |PRABHAT JEWELLARY MARTNO.817, CHICKPET, |BANGAKIRE-560053, |BY [TS PROPRIETOR |M.S.AMARNATH9/O M.S.SREE RAMAIAH SHETTY, |AGED 52 YEARS.NO.817, CHICKPET, |BANGAKIRE-560053, |BY [TS PROPRIETOR |M.S.AMARNATH9/O M.S.SREE RAMAIAH SHETTY, |AGED 52 YEARS. 3.|WEB THCHNOLOGIEBS NO.52, 46TH CROSS, 4TH BLOCK,|RAJAJINAGAR,RAJAJINAGAR, BANGALORE-560 010BY [TS MANAGING PARTNERoRLAYAZ AHMED KHAN,o/O IOBAL AHMED KHAN,AGED 44 YRARS 4 |S.L.V. BUILDERS AND DEVELOPERS|NO.296, 14TH MAIN,7TH SECTOR, BDA COMPLEX, |HSR LAYOUT, BANGALORE-560102BY [TS PARINERSRI.A.K.NAIDU|»/O KRISHNAMA NAIDU,AGED 37 YBARS. 5.|SKYTECH INFINITE PLATFORM PVIT.LTD.,NO.6/1, MUNISWAMAPPA ROAD,MARUTHI SEVA NAGAR POST,BANASWADI MAIN ROAD,|BANGALORE-560033BY [TS DIRBCTOR ©SRI.P.DEIVEEKAN»/O N.PARAMASIVAN,AGED 42 YEARS 6. STRATYCON BUSINESSSOLUTIONS PVT. LID.NO.319, 14TH CROSS,2ND BLOCK, JAYANAGAR, |BANGALORE-560 O11BY [TS DIRBCTOR ©oRI.RAVIPRAKASH KONI,|»/O GANAPAYYA MADHYASTHA KONI T |T-TREL COMMUNICATIONSINDIA PVT. LTD.NO.424 (NEW #8) 21ST CROSS,HJIPURA MAIN ROAD,VIVEKANAGAR POST, | BANGALORE-560047,BY [TS DIRBCTOR ©SRI.TEDDY JOSEPH.9/O THOOMBUNKAL THOMAS JOSEAGED 41 YEARS. 8.|CRAIGMOREB TEXTILES PVT. LTD.NH4, TAVAREKERE ROAD, |NELAMANGALA,BANGALORE-562 123BY [TS DIRECTOR ©DORIS.RAMACHANDRA,»/O SHIVANDAS L.THANVANT,AGED 75 YEARS, .. PETITIONERS (BY SRI. S R SHIVAPRAKASH, ADVOCATE, SRI.CHAITANYAV.M., ADVOCATE) AND: 1.UNION OF INDIAREP. BY [TS SKHCRBTARYMINISTRY OF FINANCESOUTH BLOCK NBW DELHINEW DELHI-100 O10.REP. BY [TS SKHCRBTARYMINISTRY OF FINANCESOUTH BLOCK NBW DELHINEW DELHI-100 O10. |