M/S HOTEL FISHLAND vs. UNION OF INDIA
WP/12097/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
56
CENTRALISED PROCESSING
CELL-TDS.
... RESPONDENTS
(BY SRI. K.V. ARAVIND, ADVOCATE)
THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF
DECLARATION OR ANY OTHER APPROPRIATE WRIT,
ORDER OR DIRECTION DECLARING THAT THE FINANCE
ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION
234E TO INCOME TAX ACT, 1961 IS UNREASONABLE