https://www.taxtmi.com/caselaws?id=393464 The court upheld the constitutionality of Section 234E of the Income Tax Act, 1961, dismissing challenges that it imposed an unreasonable penalty. The court found that the fee under Section 234E serves a compensatory purpose for the department's additional burden due to delayed TDS statement filings. Additionally, the court validated the demand notices issued under Section 234E, emphasizing the importance of timely filing for efficient tax administration. The court referenced previous judgments supporting the constitutionality of Section 234E and affirmed its compensatory nature. en-us Wed, 11 Mar 2020 00:00:00 +0530 Wed, 19 Aug 2020 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393464 The court upheld the constitutionality of Section 234E of the Income Tax Act, 1961, dismissing challenges that it imposed an unreasonable penalty. The court found that the fee under Section 234E serves a compensatory purpose for the department's additional burden due to delayed TDS statement filings. Additionally, the court validated the demand notices issued under Section 234E, emphasizing the importance of timely filing for efficient tax administration. The court referenced previous judgments supporting the constitutionality of Section 234E and affirmed its compensatory nature. Case-Laws Income Tax Wed, 11 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393464