CHEMMANNUR GOLD REFINERY PRIVATE LIMITED vs. UNION OF INDIA

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WP(C)/29448/2014HC KeralaKLHC01075067201407 June 2023Bench: HONOURABLE MRS. JUSTICE ANU SIVARAMAN7 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala dismissed the writ petitions. The court noted that the issue raised in these petitions, concerning the challenge against Section 234E of the Income Tax Act, 1961, had already been considered and decided by this Court in Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others [2017 (392) ITR (457) KER]. In that prior judgment, the challenge against Section 234E was repelled. Therefore, as the matter was covered by precedent, nothing further survived for consideration in the present writ petitions. The petitions were dismissed in accordance with the aforementioned judgment.

What were the facts?

These three writ petitions, WP(C) Nos. 29445, 29448, and 29458 of 2014, were filed by Cochin Assay Office Pvt. Ltd., Chemmannur Gold Refinery Private Limited, and Cochin Hallmark Co. Pvt. Ltd., respectively. The petitioners are challenging the constitutional validity of Section 234E of the Income Tax Act, 1961. They are also seeking a declaration that the levy of late fees under this provision is illegal. The petitions were heard together by the High Court of Kerala.

What were the issues?

1. Whether Section 234E of the Income Tax Act, 1961, is unconstitutional? 2. Whether the levy of late fee under Section 234E of the Income Tax Act, 1961, is illegal? The Assessee (petitioners) argued that Section 234E of the Income Tax Act, 1961, is unconstitutional and that the levy of late fees under this provision is illegal. The Revenue (respondents) did not present any specific arguments in the judgment, but the court's decision indicates their stance was in favor of upholding the provision. The judgment notes that the issue is covered by a previous decision of the High Court.

Which sections of the Income-tax Act were involved?

Section 234E

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

WP(C) NO. 29445 OF 2014
WP(C).29448/2014
WP(C) NO. 29458 OF 2014

Read from the judgment's own cause title. This page is filed under one of them.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 7TH DAY OF JUNE 2023 / 17TH JYAISHTA, 1945 WP(C) NO. 29445 OF 2014 PETITIONER: COCHIN ASSAY OFFICE PVT. LTD. 39/6067, CGR HOUSE, ALAPPAT ROAD EXTENSION, RAVIPURAM, COCHIN - 682 015. REP. BY DIRECTOR BY ADVS. SRI.ANIL D. NAIR SRI. JOSE JOSEPH SMT.C.S.SULEKHA BEEVI SRI.R.SREEJITH KUM.SOUMYA PRAKASH RESPONDENTS: 1 UNION OF INDIA NEW DELHI, REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, FINANCE DEPARTMENT - 110 001. 2 CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. 3 COMMISSIONER OF INCOME TAX TDS CENTRAL REVENUE BUILDING, I.S PRESS ROAD, ERNAKULAM - 689 018. 4 DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL -TDS, CPC, AAY KAR BHAWON, SECTOR - 3, VAISHALI, GHAZIABAD U.P - 201 010. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.P.K.R.MENONSR.COUNSEL GOITAXES SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.06.2023, ALONG WITH WP(C).29448/2014, 29458/2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) No.29445 OF 2014 and connected cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 7TH DAY OF JUNE 2023 / 17TH JYAISHTA, 1945 WP(C) NO. 29448 OF 2014 PETITIONER: CHEMMANNUR GOLD REFINERY PRIVATE LIMITED 39/6066, CGR HOUSE, RAVIPURAM, ALAPPAT ROAD EXTN ERNAKULAM - 682 015. BY ADVS. SRI.ANIL D. NAIR SRI.JOSE JOSEPH CHEMPLAYIL SMT.C.S.SULEKHA BEEVI SRI.R.SREEJITH KUM.SOUMYA PRAKASH RESPONDENTS: 1 UNION OF INDIA NEW DELHI, REPRESENTED BY THE SECRETARY TO THEGOVERNMENT OF INDIA, FINANCE DEPARTMENT 110001 2 CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110001. 3 COMMISSIONER OF INCOME TAX TDS CENTRAL REVENUE BUILDING, I.S.PRESS ROAD,ERNAKULAM - 682 018. 4 DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, CPC AAY KAR BHAWAN,SECTOR - 3, VAISHALI, GHAZIABAD U.P 201010. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.P.K.R.MENONSR.COUNSEL GOITAXES SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.06.2023, ALONG WITH WP(C).29445/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) No.29445 OF 2014 and connected cases 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 7TH DAY OF JUNE 2023 / 17TH JYAISHTA, 1945 WP(C) NO. 29458 OF 2014 PETITIONER: COCHIN HALLMARK CO.PVT.LTD. 25/1279, PAZHENADAKAVU, ROUND WEST, THRISSUR -680001, REP. BY MANAGING DIRECTOR. BY ADVS. SRI.ANIL D. NAIR SRI.JOSE JOSEPH CHEMPLAYIL SMT.C.S.SULEKHA BEEVI SRI.R.SREEJITH KUM.SOUMYA PRAKASH RESPONDENTS: 1 UNION OF INDIA NEW DELHI, REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, FINANCE DEPARTMENT, NEW DELHI110001. 2 CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110001. 3 COMMISSIONER OF INCOME TAX TDS CENTRAL REVENUE BUILDING, I.S.PRESS ROAD,ERNAKULAM - 682 018. 4 DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, CPC AAY KAR BHAWANSECTOR - 3, VAISHALI GHAZIABAD, U.P 201010 BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.P.K.R.MENONSR.COUNSEL GOITAXES SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.06.2023, ALONG WITH WP(C).29445/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) No.29445 OF 2014 and connected cases 4 ANU SIVARAMAN, J. ========================= W.P.(C) Nos.29445, 29448 and 29458 of 2014 ========================= Dated this the 7th day of June, 2023 JUDGMENT These writ petitions are filed challenging Section 234 E of the Income Tax Act, 1961, as unconstitutional and for a declaration that the levy of late fee under the said provision is illegal. 2. It is submitted by the learned counsel appearing on either side that the issue stands covered by a decision of this Court in Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others [2017 (392) ITR (457) KER], where the question was considered and the challenge against Section 234 E was repelled. In the above view of the matter, nothing survives for consideration in these writ petitions. The writ petitions are, accordingly, dismissed following the judgment referred to above.

Sd/- ANU SIVARAMAN JUDGE SSK/07/06

WP(C) No.29445 OF 2014 and connected cases 5 APPENDIX OF WP(C) 29445/2014 PETITIONER EXHIBITS EXHIBIT P1 P1 - TRUE COPY OF THE INTIMATION U/S 154 A READ WITH 200A OF INCOME TAX ACT DT. 09.09.13 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. EXHIBIT P2 P2 - TRUE COPY OFTHE INTIMATION U/S. 200A OF INCOME TAX ACT DT. 09.09.13 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. EXHIBIT P3 P3 - TRUE COPY OF THE INTIMATION U/S 200A OF INCOME TAX ACT DT. 09.09.13 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT.

WP(C) No.29445 OF 2014 and connected cases 6 APPENDIX OF WP(C) 29448/2014 PETITIONER EXHIBITS EXHIBIT P1 EXT.P-1: TRUE COPY OF THE INTIMATION U/S.200A OF INCOME TAX ACT DATED 9.9.2013 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT EXHIBIT P2 EXT.P-2: TRUE COPY OF THE INTIMATION U/S.200A OF INCOME TAX ACT DATED 9.9.2013 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT.

WP(C) No.29445 OF 2014 and connected cases 7 APPENDIX OF WP(C) 29458/2014 PETITIONER EXHIBITS EXHIBIT P1 EXT.P-1: TRUE COPY OF THE INTIMATION U/S.200A OF INCOME TAX ACT DATED 9.9.2013 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT EXHIBIT P2 EXT.P-2: TRUE COPY OF THE INTIMATION U/S.200A OF INCOME TAX ACT DATED 9.9.2013 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT EXHIBIT P3 EXT.P-3: TRUE COPY OF THE INTIMATION U/S.154A OF INCOME TAX ACT DATED 5.10.2013 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT

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