2022 (3) TMI 303

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.... Kulkarni, Advocate For the Respondents : Jeevan J. Neeralgi, Advocate ORDER W.P. No. 17489/2021 has been filed seeking for appropriate writ to quash the intimation under tion 200A of the Income Tax Act, 1961 ("the Act", for short) issued by the second respondent and have also sought for issuance of writ of certiorari to quash the order dated 07.03.2020 at Annexure-'B'. The said w....

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....under Section 200A, the petitioner had sought for rectification under Section 154 of the Act. It is submitted that rectification orders passed under Section 154 having denied reliefs to the petitioner, the petitioner had challenged the same before the Commissioner of Income Tax (Appeals)-3. It is submitted that the appeals came to be disposed off by order dated 01.08.2018. As the appeals were dism....

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....delay in initiating such proceedings, in light of legal position arising from the judgment of this court in the case of FATHERAJ SINGHVI v. UNION OF INDIA reported in (2016) 73 Taxmann.Com 252 (Kar), the Department did not have any authority to seek computation of fee under Section 234E with respect to the period prior to 01.06.2016 and in light of such merits the authority ought to have condoned ....

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....apse. 8. Insofar as legal position that emanates from the judgment of FATHERAJ SINGHVI (supra), the learned counsel for the revenue does not dispute it though it is pointed out that contrary view has been taken by the High Court of Gujarat in the case of RAJESH KOURANI v. UNION OF INDIA AND OTHERS reported in (2017) 297 CTR (Guj) 502. In this regard, taking note that the judgment of Division Be....