Hotel Crystal Plaza vs. INCOME TAX OFFICER (TDS)

WP(C)/13121/2023HC KeralaKLHC01028710202312 April 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI4 pages
AI SummaryAllowed

What were the facts?

The petitioner, Hotel Crystal Plaza, filed a writ petition before the High Court of Kerala seeking to quash intimations (Exts. P1 to P8) to the extent they demanded a late filing levy under Section 234E of the Income Tax Act, 1961. The petitioner is represented by its Managing Partner. The respondents are the Income Tax Officer (TDS), Assistant Commissioner of Income Tax (TDS CPC), Central Board of Direct Taxes (CBDT), and the Union of India. The petition challenges the demand for late filing fees under Section 234E.

What did the High Court hold?

The High Court held that the issue of levying late filing fees under Section 234E of the Income Tax Act, 1961, is no longer res integra. The Court referred to its own judgment in W.P.(C.) No. 37715/2018, which was confirmed by a Division Bench in W.A. No. 722/2019. A learned Single Judge had also followed these precedents in W.P.(C.) No. 1259/2022 concerning a similarly situated person. The Court found no reason to deviate from the established position. Consequently, the writ petition was allowed, and the intimations (Exts. P1 to P8) were quashed to the extent they demanded late fee under Section 234E.

What were the issues?

1. Whether the levy of late filing fees under Section 234E of the Income Tax Act, 1961, is permissible in light of previous judgments of the High Court and Division Bench. (Question of law) Assessee's Contention: The assessee seeks to quash the intimations demanding late filing levy under Section 234E. They rely on previous judgments of the High Court and a Division Bench which have held such a levy to be impermissible. Revenue's Contention: No specific arguments are recorded for the revenue in the provided judgment.

Which sections of the Income-tax Act were involved?

Section 234E

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNE AY, THE 12TH DAY OF APRIL 2023 / 22ND CHAITHRA, 1945 WP(C) NO. 13121 OF 2023 PETITIONER: HOTEL CRYSTAL PLAZA CRYSTAL COMPLEX, BANERJI ROAD., ERNAKULAM-682 031. (REPRESENTED BY SRI. JOHN KALLATT, MANAGING PARTNER) BY ADVS. P.J.ANILKUMAR (A-1768) K.N.SREEKUMARAN N.SANTHOSHKUMAR RESPONDENTS: 1 INCOME TAX OFFICER (TDS) AAYKAR BHAVAN, I S PRESS ROAD., ERNAKULAM- 682 018 2 ASSISTANT COMMISSIONER OF INCOME TAX, TDS CPC, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GAZIABAD, UTTARPRADESH-201 010 3 CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK NEW DELHI-110002. REPRESENTED BY ITS CHAIRMAN 4 THE UNION OF INDIA MINISTRY OF FINANCE, DIRECT TAXES DEPARTMENT, NEW DELHI-110 001. REPRESENTED BY ITS SECRETARY., BY ADV CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 13121 OF 2023 2

T.R.RAVI, J. ---------------------------------------- WP (C) No.13121 of 2023 ------------------------------------------- Dated this the 12th day of April, 2023 JUDGMENT Admit. Standing Counsel takes notice for the r

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 234E

All 4,784 judgments and leading authorities on Section 234E →

Recent GST High Court judgments

Search GST case law →