Cochin Assay Office Pvt. Ltd. and Chemmannur Gold Refinery Private Limited and Cochin Hallmark Co. Pvt. Ltd. V. Union of India and Central Board of Direct Taxes and Commissioner of Income Tax TDS and Deputy Commissioner of Income Tax

WP(C)/29458/2014

AI Insights

The writ petitions WP(C) No. 29445, 29448, and 29458 of 2014 were filed by Cochin Assay Office Pvt. Ltd., Chemmannur Gold Refinery Private Limited, and Cochin Hallmark Co. Pvt. Ltd., respectively, challenging the constitutionality of Section 234E of the Income Tax Act, 1961. This section pertains to the imposition of late fees for delayed filing of tax returns. The petitioners argued against the legality of the late fee imposed under this section. However, the court referenced a previous decision in Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India, which had upheld the constitutionality of Section 234E. As a result, the court dismissed the current petitions, citing the established precedent.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 802061 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 07-06-2023
• Assessment Year: misc
• Other Referred Cases: Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others [2017 (392) ITR (457) KER]
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: P K R MENON; P K R MENON; JOSE JOSEPH
• Assessee Lawyers: ANIL NAIR; JOSE JOSEPH; C S SULEKHA BEEVI; R KUM; SOUMYA PRAKASH
• Keywords: Challenge; Income Tax Act; Late fee; Unconstitutional
• Section: 234E; 200A; 154A; 154A

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 7TH DAY OF JUNE 2023 / 17TH JYAISHTA, 1945 WP(C) NO. 29445 OF 2014 PETITIONER: COCHIN ASSAY OFFICE PVT. LTD. 39/6067, CGR HOUSE, ALAPPAT ROAD EXTENSION, RAVIPURAM, COCHIN - 682 015. REP. BY DIRECTOR BY ADVS. SRI.ANIL D. NAIR SRI. JOSE JOSEPH SMT.C.S.SULEKHA BEEVI SRI.R.SREEJITH KUM.SOUMYA PRAKASH RESPONDENTS: 1 UNION OF INDIA NEW DELHI, REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, FINANCE DEPARTMENT - 110 001. 2 CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. 3 COMMISSIONER OF INCOME TAX TDS CENTRAL REVENUE BUILDING, I.S PRESS ROAD, ERNAKULAM - 689 018. 4 DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL -TDS, CPC, AAY KAR BHAWON, SECTOR - 3, VAISHALI, GHAZIABAD U.P - 201 010. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.P.K.R.MENONSR.COUNSEL GOITAXES SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.06.2023, ALONG WITH WP(C).29448/2014, 29458/2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No.29445 OF 2014 and connected cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 7TH DAY OF JUNE 2023 / 17TH JYAISHTA, 1945 WP(C) NO. 29448 OF 2014 PETITIONER: CHEMMANNUR GOLD REFINERY PRIVATE LIMITED 39/6066, CGR HOUSE, RAVIPURAM, ALAPPAT ROAD EXTN ERNAKULAM - 682 015. BY ADVS. SRI.ANIL D. NAIR SRI.JOSE JOSEPH CHEMPLAYIL SMT.C.S.SULEKHA BEEVI SRI.R.SREEJITH KUM.SOUMYA PRAKASH RESPONDENTS: 1 UNION OF INDIA NEW DELHI, REPRESENTED BY THE SECRETARY TO THEGOVERNMENT OF INDIA, FINANCE DEPARTMENT 110001 2 CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110001. 3 COMMISSIONER OF INCOME TAX TDS CENTRAL REVENUE BUILDING, I.S.PRESS ROAD,ERNAKULAM - 682 018. 4 DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, CPC AAY KAR BHAWAN,SECTOR - 3, VAISHALI, GHAZIABAD U.P 201010. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.P.K.R.MENONSR.COUNSEL GOITAXES SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.06.2023, ALONG WITH WP(C).29445/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No.29445 OF 2014 and connected cases 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 7TH DAY OF JUNE 2023 / 17TH JYAISHTA, 1945 WP(C) NO. 29458 OF 2014 PETITIONER: COCHIN HALLMARK CO.PVT.LTD. 25/1279, PAZHENADAKAVU, ROUND WEST, THRISSUR -680001, REP. BY MANAGING DIRECTOR. BY ADVS. SRI.ANIL D. NAIR SRI.JOSE JOSEPH CHEMPLAYIL SMT.C.S.SULEKHA BEEVI SRI.R.SREEJITH KUM.SOUMYA PRAKASH RESPONDENTS: 1 UNION OF INDIA NEW DELHI, REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, FINANCE DEPARTMENT, NEW DELHI110001. 2 CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110001. 3 COMMISSIONER OF INCOME TAX TDS CENTRAL REVENUE BUILDING, I.S.PRESS ROAD,ERNAKULAM - 682 018. 4 DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, CPC AAY KAR BHAWANSECTOR - 3, VAISHALI GHAZIABAD, U.P 201010 BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.P.K.R.MENONSR.COUNSEL GOITAXES SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.06.2023, ALONG WITH WP(C).29445/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No.29445 OF 2014 and connected cases 4 ANU SIVARAMAN, J. ========================= W.P.(C) Nos.29445, 29448 and 29458 of 2014 ========================= Dated this the 7th day of June, 2023 JUDGMENT These writ petitions are filed challenging Section 234 E of the Income Tax Act, 1961, as unconstitutional and for a declaration that the levy of late fee under the said provision is illegal. 2. It is submitted by the learned counsel appearing on either side that the issue stands covered by a decision of this Court in Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others [2017 (392) ITR (457) KER], where the question was considered and the challenge against Section 234 E was repelled. In the above view of the matter, nothing survives for consideration in these writ petitions. The writ petitions are, accordingly, dismissed following the judgment referred to above. Sd/- ANU SIVARAMAN JUDGE SSK/07/06 WP(C) No.29445 OF 2014 and connected cases 5 APPENDIX OF WP(C) 29445/2014 PETITIONER EXHIBITS EXHIBIT P1 P1 - TRUE COPY OF THE INTIMATION U/S 154 A READ WITH 200A OF INCOME TAX ACT DT. 09.09.13 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. EXHIBIT P2 P2 - TRUE COPY OFTHE INTIMATION U/S. 200A OF INCOME TAX ACT DT. 09.09.13 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. EXHIBIT P3 P3 - TRUE COPY OF THE INTIMATION U/S 200A OF INCOME TAX ACT DT. 09.09.13 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. WP(C) No.29445 OF 2014 and connected cases 6 APPENDIX OF WP(C) 29448/2014 PETITIONER EXHIBITS EXHIBIT P1 EXT.P-1: TRUE COPY OF THE INTIMATION U/S.200A OF INCOME TAX ACT DATED 9.9.2013 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT EXHIBIT P2 EXT.P-2: TRUE COPY OF THE INTIMATION U/S.200A OF INCOME TAX ACT DATED 9.9.2013 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. WP(C) No.29445 OF 2014 and connected cases 7 APPENDIX OF WP(C) 29458/2014 PETITIONER EXHIBITS EXHIBIT P1 EXT.P-1: TRUE COPY OF THE INTIMATION U/S.200A OF INCOME TAX ACT DATED 9.9.2013 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT EXHIBIT P2 EXT.P-2: TRUE COPY OF THE INTIMATION U/S.200A OF INCOME TAX ACT DATED 9.9.2013 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT EXHIBIT P3 EXT.P-3: TRUE COPY OF THE INTIMATION U/S.154A OF INCOME TAX ACT DATED 5.10.2013 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT "