M/S CATHODIC CONTROL CO LTD vs. UNION OF INDIA
WP/14294/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
1) of the Act or in other words it
militates against Section 4 and as such
the
impugned
provision
is
unconstitutional.
(e)
When
the
reasons
for
introduction of impugned provision
indicates that as a deterrence against
delayed filing of the TDS statements,
Fee is sought to be recovered under
Section 234E, it is levy of penalty in
disguise though
