Hotel Crystal Plaza V. INCOME TAX OFFICER (TDS)

WP(C)/13121/2023

AI Insights

The case involves Hotel Crystal Plaza, the petitioner, challenging the intimations received from the Income Tax Department demanding late filing levies under Section 234E of the Income Tax Act, 1961. The petitioner argued that the demands were not permissible as per the judicial precedents. The court examined the previous judgments and found consistency in the legal interpretation that such levies cannot be imposed. Consequently, the court quashed all the intimations related to the late filing levies.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 749032 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 12-04-2023
• Assessment Year: misc
• Other Referred Cases: JIJI VARGHESE VS INCOME TAX OFFICER (TDS), W.P.(C) 1259/2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: JOHN KALLATT
• Keywords: Income Tax Act; Late filing levy; Quash intimation
• Section: 234E

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 12TH DAY OF APRIL 2023 / 22ND CHAITHRA, 1945 WP(C) NO. 13121 OF 2023 PETITIONER: HOTEL CRYSTAL PLAZA CRYSTAL COMPLEX, BANERJI ROAD., ERNAKULAM-682 031. (REPRESENTED BY SRI. JOHN KALLATT, MANAGING PARTNER) BY ADVS. P.J.ANILKUMAR (A-1768) K.N.SREEKUMARAN N.SANTHOSHKUMAR RESPONDENTS: 1 INCOME TAX OFFICER (TDS) AAYKAR BHAVAN, I S PRESS ROAD., ERNAKULAM- 682 018 2 ASSISTANT COMMISSIONER OF INCOME TAX, TDS CPC, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GAZIABAD, UTTARPRADESH-201 010 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-110 001. REPRESENTED BY ITS SECRETARY., BY ADV CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 13121 OF 2023 2 T . R. RA V I , J . - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - WP ( C ) No . 1 3 1 2 1 o f 2 0 2 3 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Da t e d t h i s t h e 1 2 t h d a y o f A p r i l , 2 0 2 3 J UDGME NT A d mi t . S t a n d i n g C o u n s e l t a k e s n o t i c e f o r t h e r e s p o n d e n t s 1 a n d 2 . D S G I t a k e s n o t i c e f o r r e s p o n d e n t s 3 a n d 4 . 2 . T h e p r a y e r i n t h e wr i t p e t i t i o n i s t o q u a s h E x t s . P 1 , P 2 , P 3 , P 4 , P 5 , P 6 , P 7 & P 8 i n t i ma t i o n s t o t h e e x t e n t t h e y d e ma n d l a t e fi l i n g l e v y u n d e r S e c t i o n 2 3 4 E o f t h e I n c o me T a x A c t , 1 9 6 1 . T h e i s s u e i s n o l o n g e r r e s i n t e g r a . T h i s C o u r t h a s a l r e a d y h e l d t h a t s u c h a l e v y i s n o t p o s s i b l e i n t h e j u d g me n t i n W. P . ( C . ) No . 3 7 7 1 5 / 2 0 1 8 wh i c h wa s c o n fi r me d b y t h e j u d g me n t o f a D i v i s i o n B e n c h i n W. A . No . 7 2 2 / 2 0 1 9 . A l e a r n e d S i n g l e J u d g e h a s t h e r e a f t e r f o l l o we d t h e a b o v e j u d g me n t s i n a c a s e o f a s i mi l a r l y s i t u a t e d p e r s o n i n E x t . P 9 j u d g me n t i n W. P . ( C . ) No . 1 2 5 9 / 2 0 2 2 . WP(C) NO. 13121 OF 2023 3 I d o n o t fi n d a n y r e a s o n t o t a k e a d i f f e r e n t v i e w . T h e wr i t p e t i t i o n i s h e n c e a l l o we d a n d E x t s . P 1 , P 2 , P 3 , P 4 , P 5 , P 6 , P 7 & P 8 i n t i ma t i o n s a r e q u a s h e d t o t h e e x t e n t t h e y d e ma n d l a t e f e e u n d e r S e c t i o n 2 3 4 ( E ) . S d / - T . R. RA V I s n J UDGE WP(C) NO. 13121 OF 2023 4 APPENDIX OF WP(C) 13121/2023 PETITIONER'S EXHIBITS Exhibit-P1 TRUE COPY OF THE INTIMATION DATED 09..09..2013 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 07..10..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 07..10..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 05..02..2014 OF LEVY U/S 234E, AGAINST 26Q OF Q1 FOR F.Y: 2013-14 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit-P5 TRUE COPY OF THE INTIMATION DATED 05..02..2014 OF LEVY U/S 234E, AGAINST 26Q OF Q2 FOR F.Y: 2013-14 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. Exhibit-P6 TRUE COPY OF THE INTIMATION DATED 16..03..2014 OF LEVY U/S 234E, AGAINST 26Q OF Q3 FOR F.Y: 2013-14 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit-P7 TRUE COPY OF THE INTIMATION DATED 19..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-P8 TRUE COPY OF THE INTIMATION DATED 06..04..2016 OF LEVY U/S 234E, AGAINST 26Q OF Q4 FOR F.Y: 2014-15 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit-P9 TRUE COPY OF THE JUDGMENT IN JIJI VARGHESE VS INCOME TAX OFFICER (TDS), W.P.(C) 1259/2022 DATED 24..03..2022 . RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE "