2022 (6) TMI 128

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AS PETITIONER: ADVS. SRI.P.J.ANILKUMAR, SRI.K.N.SREEKUMARAN AND SRI.SANTHOSHKUMAR N. RESPONDENTS: ADVS. SRI.CHRISTOPHER ABRAHAM, SC INCOME TAX DEPARTMENT AND SRI.S.MANU, ASGI JUDGMENT BECHU KURIAN THOMAS, J. By Ext.P1 to Ext.P4 intimations, petitioner has been called upon to pay the late filing fee under section 234E of the Income Tax Act, 1961 (for short, 'the Act'). 2. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g the statement of tax deduction at source, it is necessary to refer to section 200A of the Act. Section 200A(1) incorporated clause (c) to clause (f) with effect from 01.06.2015. Sub-clause to section 200A (1) refers to the fee if any to be computed in accordance with the provisions of section 200A(1)(e). It is the claim of the petitioner that till 01.06.2015 petitioner cannot be mulcted with any....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ll as Sri.S.Manu, learned Assistant Solicitor General of India for the fifth respondent. 6. In the decision in M/s.Sarala Memorial Hospital v. Union of India and Another (W.P.(C) No.37775 of 2018) an identical question arose for consideration. After considering the statutory provisions and the implications of the amendment brought in to the Act, it was held that the amendment under section 234E....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d already declared that section 234E has no application prior to 01.06.2015 since section 200A was inserted only from that day. Thus for the period prior to 01.06.2015, respondents had no jurisdiction or authority to impose the late fee. The decision in M/s.Sarala Memorial Hospital's case has become final and binding. Since the judgment of the jurisdictional High Court was not considered by th....