Wp(C)/13121/2023 Of Hotel Crystal Plaza v. Income Tax Officer (Tds)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 12 DAY OF APRIL 2023 / 22ND CHAITHRA, 1945WP(C) NO. 13121 OF 2023 PETITIONER: HOTEL CRYSTAL PLAZACRYSTAL COMPLEX, BANERJI ROAD., ERNAKULAM-682 031. (REPRESENTED BY SRI. JOHN KALLATT, MANAGING PARTNER) BY ADVS.P.J.ANILKUMAR (A-1768)K.N.SREEKUMARANN.SANTHOSHKUMAR RESPONDENTS: 1INCOME TAX OFFICER (TDS)AAYKAR BHAVAN, I S PRESS ROAD., ERNAKULAM- 682 018 2ASSISTANT COMMISSIONER OF INCOME TAX,TDS CPC, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GAZIABAD, UTTARPRADESH-201 010TDS CPC, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GAZIABAD, UTTARPRADESH-201 010 3CENTRAL BOARD OF DIRECT TAXESNORTH BLOCK NEW DELHI-110002. REPRESENTED BY ITS CHAIRMANNORTH BLOCK NEW DELHI-110002. REPRESENTED BY ITS CHAIRMAN 4THE UNION OF INDIAMINISTRY OF FINANCE, DIRECT TAXES DEPARTMENT,NEW DELHI-110 001. REPRESENTED BY ITS SECRETARY., BY ADV CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON12.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R.RAVI, J. ---------------------------------------- WP (C) No.13121 of 2023 ------------------------------------------- Dated this the 12[th]day of April, 2023 JUDGMENT Admit. Standing Counsel takes notice for therespondents 1 and 2. DSGI takes notice for respondents3 and 4. 2. The prayer in the writ petition is to quashExts.P1, P2, P3, P4, P5, P6, P7 & P8 intimations to theextent they demand late flng levy under Section 234Eof the Income Tax Act, 1961. The issue is no longer resintegra. This Court has already held that such a levy isnot possible in the judgment in W.P.(C.) No.37715/2018which was confirmed by the judgment of a DivisionBench in W.A. No.722/2019. A learned Single Judge hasthereafter followed the above judgments in a case of asimilarly situated person in Ext.P9 judgment in W.P.(C.)No.1259/2022. sn I do not find any reason to take a different view. Thewrit petition is hence allowed and Exts.P1, P2, P3, P4,P5, P6, P7 & P8 intimations are quashed to the extentthey demand late fee under Section 234(E). Sd/- T.R.RAVIJUDGE APPENDIX OF WP(C) 13121/2023 RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE