Rashmikant Kundalia v. Union of India
54 Taxmann.com 200High Court2015#74 most cited
What is Rashmikant Kundalia v. Union of India authority for?
Section 234E, levying late fees for delayed filing of TDS statements under section 200(3), is constitutionally valid and constitutes a compensatory fee, not a punitive penalty. Before treating any person as an assessee-in-default, an opportunity of being heard must be provided.
702
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.
Also referred to as
Rashmikant Kundalia v. Union of India · Section 234E constitutional validity · late fee for TDS statement · section 200(3) · nature of fee not penalty · opportunity of being heard · assessee-in-default · section 200A · section 201(1) · delayed TDS return
Also reported as
229 Taxmann 596373 ITR 268
Sections most often in play
Issues it is cited on
Judgments citing Rashmikant Kundalia v. Union of India
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