GRAND HYUNDAI V. 1. Income Tax Officer (TDS)

WP(C)/8482/2023

AI Insights

The case involves Grand Hyundai, represented by Sri. Mohammed Iqbal, managing partner, challenging the late filing levy imposed under Section 234E of the Income Tax Act by the Income Tax Officer (TDS), Palakkad. The levies were based on amendments that the petitioner argued were not in effect during the relevant financial years (2012-13, 2013-14, 2014-15). The High Court of Kerala at Ernakulam, referencing a prior judgment and the specific effective date of the amendment to Section 200A, found in favor of the petitioner, leading to the quashing of the levies and any consequential actions.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 749312 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 16-03-2023
• Assessment Year: misc
• Other Referred Cases: M/s. Sarala Memorial Hospital vs. Union of India and Another, Head Master vs Income Tax Officer (TDS)
• Laws Referred To: Section 234E, Section 200A
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: MOHAMMED IQBAL
• Keywords: Amendment; Intimation; Late filing levy; Quashed
• Section: 234E; 200A

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 16TH DAY OF MARCH 2023 / 25TH PHALGUNA, 1944 WP(C) NO. 8482 OF 2023 PETITIONER: GRAND HYUNDAI 2/804,GRAND TOWER 22ND MILE, KALLEKKAD PALAKKAD-678015. (REPRESENTED BY SRI. MOHAMMED IQBAL, MANAGING PARTNER) BY ADVS. P.J.ANILKUMAR (A-1768) K.N.SREEKUMARAN N.SANTHOSHKUMAR RESPONDENTS: 1 INCOME TAX OFFICER (TDS) AAYKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD- 678014 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 16.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 8482 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W.P.(C).No.8482 of 2023 -------------------------------------------- Dated this the 16th day of March, 2023 JUDGMENT When the case is taken up today, it is submitted by Counsel on either side that the issue involved is covered in favour of the petitioner by judgment dated 18.05.2022 in W.P(C).No.1078/2022. This Court had in the said judgment relied on the judgment in M/s.Sarala Memorial Hospital vs. Union of India and Another wherein it is held that the amendment under Section 234E takes effect only from 01.06.2015 since Section 200A was made effective only from that date. The proceedings challenged in this case are also issued based on the amendment brought about and relate to the period prior to the bringing into force of the amendment. In the result the writ petition is allowed. Exts.P1, P2, P3, P4, P5, P6, P7 and P8 to the extent they demand late filing levy under Section 234E are quashed. All consequential actions shall also stand set aside. Sd/- T.R.RAVI JUDGE LEK WP(C) NO. 8482 OF 2023 3 APPENDIX OF WP(C) 8482/2023 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE INTIMATION DATED 12..11..2016 OF LEVY U/S 234E, AGAINST 26Q OF Q2 FOR F.Y: 2012-13 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. Exhibit-P2 TRUE COPY OF THE INTIMATION DATED 12..11..2016 OF LEVY U/S 234E, AGAINST 26Q OF Q3 FOR F.Y: 2012-13 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. Exhibit-P3 TRUE COPY OF THE INTIMATION DATED 12.11..2016 OF LEVY U/S 234E, AGAINST 26Q OF Q4 FOR F.Y: 2012-13 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. Exhibit-P4 TRUE COPY OF THE INTIMATION DATED 16..12..2016 OF LEVY U/S 234E, AGAINST 26Q OF Q4 FOR F.Y: 2013-14 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. Exhibit-P5 TRUE COPY OF THE INTIMATION DATED 21..05..2015 OF LEVY U/S 234E, AGAINST 26Q OF Q1 FOR F.Y: 2014-15 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. Exhibit-P6 TRUE COPY OF THE INTIMATION DATED 21..05..2015 OF LEVY U/S 234E, AGAINST 26Q OF Q2 FOR F.Y: 2014-15 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER . Exhibit -P7 TRUE COPY OF THE INTIMATION DATED 21..05..2015 OF LEVY U/S 234E, AGAINST 26Q OF Q3 FOR F.Y: 2014-15 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. Exhibit-P8 TRUE COPY OF THE INTIMATION DATED 31..12..2015 OF LEVY U/S 234E, AGAINST 26Q OF Q4 FOR F.Y: 2014-15 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. WP(C) NO. 8482 OF 2023 4 Exhibit-P9 TRUE COPY OF THE APPELLATE ORDER DATED 09..07..2021 FOR THE ASSESSMENT YEAR 2013-14 AGAINST EXT-P1 (RELEVANT FINANCIAL YEAR 2012-13) ISSUED BY 3RD RESPONDENT TO THE PETITIONER. Exhibit-P10 TRUE COPY OF THE APPELLATE ORDER DATED 09..07..2021 FOR THE ASSESSMENT YEAR 2013-14 AGAINST EXT-P2 (RELEVANT FINANCIAL YEAR 2012-13) ISSUED BY 3RD RESPONDENT TO THE PETITIONER. Exhibit-P11 TRUE COPY OF THE APPELLATE ORDER DATED 09..07..2021 FOR THE ASSESSMENT YEAR 2015-16 AGAINST EXT-P6 (RELEVANT FINANCIAL YEAR 2014-15) ISSUED BY 3RD RESPONDENT TO THE PETITIONER. Exhibit-P12 TRUE COPY OF THE APPELLATE ORDER DATED 13..07..2021 FOR THE ASSESSMENT YEAR 2013-14 AGAINST EXT-P3 (RELEVANT FINANCIAL YEAR 2012-13) ISSUED BY 3RD RESPONDENT TO THE PETITIONER. Exhibit-P13 TRUE COPY OF THE APPELLATE ORDER DATED 13..07..2021 FOR THE ASSESSMENT YEAR 2014-15 AGAINST EXT-P4 (RELEVANT FINANCIAL YEAR 2013-14) ISSUED BY 3RD RESPONDENT TO THE PETITIONER. Exhibit-P14 TRUE COPY OF THE APPELLATE ORDER DATED 13..07..2021 FOR THE ASSESSMENT YEAR 2015-16 AGAINST EXT-P5 (RELEVANT FINANCIAL YEAR 2014-15) ISSUED BY 3RD RESPONDENT TO THE PETITIONER. Exhibit-P15 TRUE COPY OF THE APPELLATE ORDER DATED 13..07..2021 FOR THE ASSESSMENT YEAR 2015-16 AGAINST EXT-P7 (RELEVANT FINANCIAL YEAR 2014-15) ISSUED BY 3RD RESPONDENT TO THE PETITIONER. Exhibit-P16 TRUE COPY OF THE APPELLATE ORDER DATED 13..07..2021 FOR THE ASSESSMENT YEAR 2015-16 AGAINST EXT-P8 (RELEVANT FINANCIAL YEAR 2014-15) ISSUED BY 3RD RESPONDENT TO THE PETITIONER. WP(C) NO. 8482 OF 2023 5 Exhibit-P17 TRUE COPY OF THE JUDGMENT IN HEAD MASTER VS INCOME TAX OFFICER (TDS), W.P.(C) 1078/2022 DATED 18..05..2022 . "