https://www.taxtmi.com/caselaws?id=391981 The court upheld the constitutionality of Section 234(F) of the Income Tax Act, 1961, finding that the fee imposed is not a penalty but a charge for late filing of returns. It concluded that there is a reasonable relationship between the fee and services rendered, and the classification of defaulters as a separate class is reasonable and justified, not violating Article 14 of the Constitution of India. The writ petition was dismissed, and the connected Miscellaneous Petition No.21628 of 2018 was closed. en-us Fri, 03 Jan 2020 00:00:00 +0530 Mon, 27 Jul 2020 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391981 The court upheld the constitutionality of Section 234(F) of the Income Tax Act, 1961, finding that the fee imposed is not a penalty but a charge for late filing of returns. It concluded that there is a reasonable relationship between the fee and services rendered, and the classification of defaulters as a separate class is reasonable and justified, not violating Article 14 of the Constitution of India. The writ petition was dismissed, and the connected Miscellaneous Petition No.21628 of 2018 was closed. Case-Laws Income Tax Fri, 03 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391981