https://www.taxtmi.com/caselaws?id=262462 The court upheld the constitutional validity of Section 234E of the Income Tax Act, 1961, stating it is not ultra vires the Constitution. The court determined that the levy under Section 234E is a fee, not a penalty, intended to compensate for administrative expenses due to delays in filing TDS statements. It found no violation of natural justice principles, legislative competence, or Article 19(1)(g) of the Constitution. The court also ruled that the provisions of Section 234E and Section 271H do not amount to double jeopardy. The writ petitions challenging the validity of Section 234E were dismissed. en-us Fri, 12 Jun 2015 00:00:00 +0530 Mon, 20 Jun 2022 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262462 The court upheld the constitutional validity of Section 234E of the Income Tax Act, 1961, stating it is not ultra vires the Constitution. The court determined that the levy under Section 234E is a fee, not a penalty, intended to compensate for administrative expenses due to delays in filing TDS statements. It found no violation of natural justice principles, legislative competence, or Article 19(1)(g) of the Constitution. The court also ruled that the provisions of Section 234E and Section 271H do not amount to double jeopardy. The writ petitions challenging the validity of Section 234E were dismissed. Case-Laws Income Tax Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262462