TaxTMI 
TaxTMI 
2018 (4) TMI 1885
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....ed 22.07.2016 vide Annexures-F & G, even dated 17.12.2015 vide Annexure-H relating to the periods prior to 01.06.2015 as well as the orders/communications dated 17.12.2015 vide Annexure-J, even dated 13.07.2016 vide Annexures-K & L and dated 28.03.2016 vide Annexure-M relating to the periods post 01.06.2015 issued by the respondent No.3 under Section 200A of the Act. 2. Learned counsel appearing for the parties submit that the issue relating to the Constitutional Validity of Section 234E of the Act is squarely covered by the Division Bench judgment of this Court in the case of FATHERAJ SINGHVI & OTHERS V/S. UNION OF INDIA AND OTHERS, reported in (2016) 142 DTR (Kar) 281. The relevant paragraphs 14, 21, 23, 24 and 27 reads thus: "14. We m....
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.... may have a retroactive character but, whether such provision provides for a mere regulatory mechanism or confers substantive power upon the authority would also be a aspect which may be required to be considered before such provisions is held to be retroactive in nature. Further, when any provision is inserted for liability to pay any tax or the fee by way of compensatory in nature or fee independently simultaneously mode and the manner of its enforceability is also required to be considered and examined. Not only that, but, if the mode and the manner is not expressly prescribed, the provisions may also be vulnerable. All such aspects will be required to be considered before one considers regulatory mechanism or provision for regulating th....
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.... fees in purported exercise of power under Section 200A, the same has necessitated the appellant-original petitioner to challenge the validity of Section 234E of the Act. In view of the reasons recorded by us hereinabove, when the amendment made under Section 200A of the Act which has come into effect on 1.6.2015 is held to be having prospective effect, no computation of fee for the demand or the intimation for the fee under Section 234E could be made for the TDS deducted for the respective assessment year prior to 1.6.2015. Hence,the demand notices under Section 200A by the respondent-authority for intimation for payment of fee under Section 234E can be said as without any authority of law and the same are quashed and set aside to that ext....
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....UTY COMMISSIONER OF INCOME TAX, in W.P.No.618/2015 and connected matters (DD 12.12.2017) submitted that that the Co-ordinate Bench of this Court following the Division Bench judgment of this Court in FATHERAJ SINGHVI supra, allowed the writ petitions, setting aside the impugned orders/communications issued under Section 200A of the Act. 4. On the other hand, learned counsel Sri.K.V.Aravind appearing for the respondents do not dispute the same. 5. Accordingly, following the judgment referred to above, the writ petitions are allowed and the impugned orders/communications at Annexures - A, B, C, D, E, F, G and H (relating to the periods prior to 01.06.2015) issued under Section 200A of the Act are set aside. The matters are reman....