Section 234e challenged in the high court

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Adv. Arun Raj S (Querist)
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19 December 2013 Section 234 of the Income Tax Act- Legality and Validity challenged in the High Court of Kerala
The legality and validity of section 234 E of the Income Tax Act, 1961 inserted by the Finance Act, 2012 making a person liable to pay, by way of fee, a sum of Rs 200/-for each day's delay in filing the statement of Tax Deducted at Source (TDS) or Tax Collected at Source (TCS) is challenged in the High Court of Kerala. The levy in the nature of 'fee' has been challenged as illegal, arbitrary, unreasonable, invalid and unconstitutional, in a writ petition filed by a Lower Primary School in Kannur.
The Honourable High Court has admitted the writ petition and has stayed all the proceedings initiated against the petitioner under section 234E of the Income Tax Act for a period of two months. The standing counsel for the Income Tax department has taken notice for all the respondents in the writ petition.

arunrajs@justice.com

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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19 December 2013 A great news for all assessees. If the petition is upheld it will be a great relief for all concerned. Thanks for sharing this information.

Adv. Arun Raj S

Adv. Arun Raj S (Querist)
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21 December 2013 For the interim order passed by the Honourable High Court of Kerala in the writ petition filed challenging the legality and validity of Section 234E of the Income Tax Act, check the link below:

https://sivarajassociates.blogspot.in/

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CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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21 December 2013 Thanks for the update and link.

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