Cee Cee and Cee Cee’s vs. INCOME TAX OFFICER (TDS)

WP(C)/12929/2023HC KeralaKLHC01028401202311 April 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI5 pages
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What were the facts?

The petitioner, Cee Cee and Cee Cee's, filed a writ petition seeking to quash intimations (Exts. P1 to P12) to the extent they demanded a late filing levy under Section 234E of the Income Tax Act, 1961. The respondents are the Income Tax Officer (TDS), Assistant Commissioner of Income Tax (TDS CPC), Central Board of Direct Taxes, and the Union of India. The petitioner is represented by its Managing Partner and advocates. The respondents were served notice, with the Deputy Solicitor General of India appearing for the 4th respondent and respective Standing Counsel for respondents 1 to 3. The matter was heard on April 11, 2023.

What did the High Court hold?

The High Court of Kerala held that the issue of demanding late filing levy under Section 234E of the Income Tax Act, 1961, is no longer res integra, meaning it has already been decided. The Court referred to its own judgment in W.P.(C.) No. 37715/2018, which was upheld by a Division Bench in W.A. No. 722/2019, and a subsequent Single Judge's decision in W.P.(C.) No. 1259/2022 that followed these precedents. The Court found no reason to deviate from the established legal position. Consequently, the writ petition was allowed, and the intimations (Exts. P1 to P12) were quashed to the extent they demanded late fee under Section 234E. The operative direction was the quashing of the impugned levy.

What were the issues?

1. Whether the levy of late filing fee under Section 234E of the Income Tax Act, 1961, is permissible in the context of the intimations issued to the petitioner? The petitioner argued that the intimations demanding late filing levy under Section 234E are unsustainable. The petitioner relied on previous judgments of the High Court of Kerala, specifically in W.P.(C.) No. 37715/2018, which was confirmed by a Division Bench in W.A. No. 722/2019, and a subsequent Single Judge's decision in W.P.(C.) No. 1259/2022, which followed the earlier precedents. The revenue did not record any specific arguments in the 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 TUE AY, THE 11TH DAY OF APRIL 2023 / 21ST CHAITHRA, 1945 WP(C) NO. 12929 OF 2023 PETITIONER: CEE CEE AND CEE CEE'S CEE CEE COMPLEX, MAIN ROAD, MAHE., MAHE-673310. (REPRESENTED BY SRI. C.PREMANANAD, MANAGING PARTNER) BY ADVS. P.J.ANILKUMAR (A-1768) K.N.SREEKUMARAN N.SANTHOSHKUMAR RESPONDENTS: 1 INCOME TAX OFFICER (TDS) AAYKAR BHAVAN, MELE CHOVVA, KANNOTHUMCHAL., KANNUR- 670006. 2 ASSISTANT COMMISSIONER OF INCOME TAX TDS CPC, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GAZIABAD, UTTARPRADESH-201010. 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-110001. REPRESENTED BY ITS SECRETARY. BY ADV CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 12929 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W.P.(C) No.12929 of 2023 -------------------------------------------- Dated this the 11th day of April, 2023 JUDGMENT Admit. Learned Deputy Solicitor General of India take

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