CALICUT CEMENT CENTRE, V. INCOME TAX OFFICER (TDS),

WP(C)/12334/2023

AI Insights

The case involves Calicut Cement Centre, the petitioner, challenging the intimations issued by the Income Tax Department demanding late filing levies under Section 234E for the financial year 2014-15. The petitioner argued against these demands, citing previous judgments that ruled such levies as impermissible. The court, referencing similar cases and precedents, decided in favor of the petitioner, quashing the demands for the late filing levy.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 749165 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 05-04-2023
• Assessment Year: misc
• Other Referred Cases: W.P.(C.) No.37715/2018, W.A. No.722/2019, W.P.(C) No.1078/2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: AFSAL
• Keywords: Income Tax; Late filing levy; Quash intimations
• Section: 234E

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 5TH DAY OF APRIL 2023 / 15TH CHAITHRA, 1945 WP(C) NO. 12334 OF 2023 PETITIONER: 1 CALICUT CEMENT CENTRE, AGED 52 YEARS 19/2005 J,1ST FLOOR,NALONKADY ARCADE , PUSHPA JN.KALLAI, CALICUT-673003. (REPRESENTED BY SRI. AFSAL.V, MANAGING PARTNER). BY ADVS. P.J.ANILKUMAR (A-1768) K.N.SREEKUMARAN N.SANTHOSHKUMAR RESPONDENTS: 1 INCOME TAX OFFICER (TDS), AAYKAR BHAVAN, MANANCHIRA, KOZHIKODE- 673001. 2 ASSISTANT COMMISSIONER OF INCOME TAX, TDS CPC, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GAZIABAD, UTTARPRADESH-201010. 3 COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, NEW DELHI - 110003 4 CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK NEW DELHI-110002. REPRESENTED BY ITS CHAIRMAN. 5 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 05.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.12334 of 2023 2 T.R. RAVI, J. ------------------------------------ W.P.(C.) No.12334 of 2023 ------------------------------------ Dated this the 05th day of April, 2023 JUDGMENT Admit. Learned Deputy Solicitor General of India takes notice for the 5th respondent. The respective Standing Counsel takes notice for the respondents 1 to 4. 2. The prayer in the writ petition is to quash Exts.P1, P2 and P3 intimations to the extent they demand late filing levy under Section 234E of the Income Tax Act, 1961. The issue is no longer res integra. This Court has already held that such a levy is not possible in the judgment in W.P.(C.) No.37715/2018 which was confirmed by the judgment of a Division Bench in W.A. No.722/2019. A learned Single Judge has thereafter followed the above judgments in a case of a similarly situated WPC No.12334 of 2023 3 person in Ext.P7 judgment in W.P.(C.) No.1078/2022. I do not find any reason to take a different view. The writ petition is hence allowed and Exts.P1, P2 and P3 intimations are quashed to the extent they demand late fee under Section 234(E). Sd/- T.R.RAVI JUDGE SKP/05-04 WPC No.12334 of 2023 4 APPENDIX OF WP(C) 12334/2023 PETITIONER’S EXHIBITS: EXHIBIT-P1 TRUE COPY OF THE INTIMATION OF LEVY U/S 234E, AGAINST 26Q OF Q1 FOR F.Y: 2014-15 DATED 12..06..2015 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT-P2 TRUE COPY OF THE INTIMATION OF LEVY U/S 234E, AGAINST 26Q OF Q2 FOR F.Y: 2014-15 ISSUED BY THE 2ND RESPONDENT DATED 12..06..2015 RESPONDENT TO THE PETITIONER. EXHIBIT-P3 TRUE COPY OF THE INTIMATION OF LEVY U/S 234E, AGAINST 26Q OF Q3 FOR F.Y: 2014-15 DATED 12..06..2015 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT-P4 TRUE COPY OF THE APPELLATE ORDER DATED 28..02..2023 FOR THE ASSESSMENT YEAR 2015-16 AGAINST EXT-P1 (RELEVANT FINANCIAL YEAR 2014- 15) ISSUED BY 3RD RESPONDENT TO THE PETITIONER. EXHIBIT-P5 TRUE COPY OF THE APPELLATE ORDER DATED 28.02..2023 FOR THE ASSESSMENT YEAR 2015-16 AGAINST EXT-P2 (RELEVANT FINANCIAL YEAR 2014- 15) ISSUED BY 3RD RESPONDENT TO THE PETITIONER. EXHIBIT-P6 TRUE COPY OF THE APPELLATE ORDER DATED 28..02..2023 FOR THE ASSESSMENT YEAR 2015-16 AGAINST EXT-P3 (RELEVANT FINANCIAL YEAR 2014- 15) ISSUED BY 3RD RESPONDENT TO THE PETITIONER. EXHIBIT-P7 TRUE COPY OF THE JUDGMENT IN HEAD MASTER VS INCOME TAX OFFICER (TDS), W.P.(C) 1078/2022 DATED 18..05..2022 . RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A. TO JUDGE "