Cee Cee and Cee Cee�s V. INCOME TAX OFFICER (TDS)

WP(C)/12929/2023

AI Insights

The case involves Cee Cee and Cee Cee's Cee Cee Complex, represented by Sri. C.Premanand, managing partner, as the petitioner. The respondents include various officials and bodies from the Income Tax Department and the Union of India. The core issue was the demand for late filing levies under Section 234E of the Income Tax Act, 1961, for various financial years. The petitioner contested these demands, citing previous judgments that ruled against such levies. The court, referencing these precedents, decided in favor of the petitioner, quashing the demands.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 749104 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 11-04-2023
• Assessment Year: misc
• Other Referred Cases: W.P.(C.) No.37715/2018, W.A. No.722/2019, W.P.(C) No.1259/2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: C PREMANAND; P J ANILKUMAR; K N SREEKUMARAN; N SANTHOSHKUMAR
• 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 TUESDAY, THE 11TH DAY OF APRIL 2023 / 21ST CHAITHRA, 1945 WP(C) NO. 12929 OF 2023 PETITIONER: CEE CEE AND CEE CEE'S CEE CEE COMPLEX, MAIN ROAD, MAHE., MAHE-673310. (REPRESENTED BY SRI. C.PREMANANAD, MANAGING PARTNER) BY ADVS. P.J.ANILKUMAR (A-1768) K.N.SREEKUMARAN N.SANTHOSHKUMAR RESPONDENTS: 1 INCOME TAX OFFICER (TDS) AAYKAR BHAVAN, MELE CHOVVA, KANNOTHUMCHAL., KANNUR- 670006. 2 ASSISTANT COMMISSIONER OF INCOME TAX TDS CPC, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GAZIABAD, UTTARPRADESH-201010. 3 CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK NEW DELHI-110002. REPRESENTED BY ITS CHAIRMAN. 4 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 11.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 12929 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W.P.(C) No.12929 of 2023 -------------------------------------------- Dated this the 11th day of April, 2023 JUDGMENT Admit. Learned Deputy Solicitor General of India takes notice for the 4th respondent. The respective Standing Counsel takes notice for the respondents 1 to 3. 2. The prayer in the writ petition is to quash Exts.P1 to P12 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 person in Ext.P13 judgment in W.P.(C.) No.1259/2022. WP(C) NO. 12929 OF 2023 3 I do not find any reason to take a different view. The writ petition is hence allowed and Exts.P1 to P12 intimations are quashed to the extent they demand late fee under Section 234(E). Sd/- T.R.RAVI JUDGE nak WP(C) NO. 12929 OF 2023 4 APPENDIX OF WP(C) 12929/2023 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE INTIMATION DATED 10..10..2015 OF LEVY U/S 234E, AGAINST 27EQ OF Q2 FOR F.Y: 2012-13 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. Exhibit-P2 TRUE COPY OF THE INTIMATION DATED 04..02..2014 OF LEVY U/S 234E, AGAINST 26Q OF Q2 FOR F.Y: 2012-13 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. Exhibit-P3 TRUE COPY OF THE INTIMATION DATED 10..10..2015 OF LEVY U/S 234E, AGAINST 27EQ OF Q3 FOR F.Y: 2012-13 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit-P4 TRUE COPY OF THE INTIMATION DATED 04..02..2014 OF LEVY U/S 234E, AGAINST 26Q OF Q3 FOR F.Y: 2012-13 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit-P5 TRUE COPY OF THE INTIMATION DATED 10..10..2015 OF LEVY U/S 234E, AGAINST 27EQ OF Q4 FOR F.Y: 2012-13 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit-P6 TRUE COPY OF THE INTIMATION DATED 04..02..2014 OF LEVY U/S 234E, AGAINST 26Q OF Q4 FOR F.Y: 2012-13 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. Exhibit-P7 TRUE COPY OF THE INTIMATION DATED 19..06..2014 OF LEVY U/S 234E, AGAINST 26Q OF Q1 FOR F.Y: 2013-14 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit-P8 TRUE COPY OF THE INTIMATION DATED 04..12..2016 OF LEVY U/S 234E, AGAINST 26Q OF Q2 FOR F.Y: 2013-14 ISSUED BY THE WP(C) NO. 12929 OF 2023 5 2ND RESPONDENT TO THE PETITIONER Exhibit-P9 TRUE COPY OF THE INTIMATION DATED 27..11..2014 OF LEVY U/S 234E, AGAINST 26Q OF Q3 FOR F.Y: 2013-14 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. Exhibit-P10 TRUE COPY OF THE INTIMATION DATED 19..06..2014 OF LEVY U/S 234E, AGAINST 26Q OF Q4 FOR F.Y: 2013-14 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit-P11 TRUE COPY OF THE INTIMATION DATED 24..01..2015 OF LEVY U/S 234E, AGAINST 26Q OF Q1 FOR F.Y: 2014-15 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit-P12 TRUE COPY OF THE INTIMATION DATED 03..01..2017 OF LEVY U/S 234E, AGAINST 26Q OF Q2 FOR F.Y: 2014-15 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit-P13 TRUE COPY OF THE JUDGMENT IN JIJI VARGHESE VS INCOME TAX OFFICER (TDS), W.P.(C) 1259/2022 DATED 24..03..2022 . "