Steel Industrial Kerala Limited V. Union of India and Central Board of Direct Taxes and Commissioner of Income Tax (TDS) and Assistant Commissioner of Income Tax Circle -11 and Deputy Commissioner of Income Tax Centralised Processing Cell-TDS

WP(C)/20493/2014

AI Insights

The case revolves around the challenge to the constitutional validity of Sections 200A and 234E of the Income Tax Act, 1961, by M/s. Steel Industrial Kerala Limited. The petitioner contested the intimations received under Section 200A for the assessment years 2012-2013 and 2013-2014, which were related to the computation of fees for delayed filing of TDS returns under Section 234E. The petitioner argued that the amendments to Section 200A should not apply retrospectively. The High Court referenced a previous judgment in M/s. Sarala Memorial Hospital v. Union of India, which supported the petitioner's stance that the amendments to Section 200A are prospective in nature, effective only from June 1, 2015.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 697679 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 01-08-2023
• Assessment Year: misc
• Other Referred Cases: M/s. Sarala Memorial Hospital v. Union of India and another [judgment dated 18.12.2018 in W.P.(C) No. 37775 of 2018]
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: T M SREEDHARAN; DIVYA RAVINDRAN; V P NARAYANAN; M B PRAJITH
• Keywords: Constitutional Validity; Fee computation; Income Tax Act; Prospective effect
• Section: 234E; 200A

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN TUESDAY, THE 1ST DAY OF AUGUST 2023 / 10TH SRAVANA, 1945 WP(C) NO. 20493 OF 2014 PETITIONER/S: M/S. STEEL INDUSTRIAL KERALA LIMITED, SILK NAGAR, ATHANI P.O., THRISSUR - 680 581, REPRESENTED BY ITS MANAGING DIRECTOR SHRI.A.AUBID. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SRI.V.P.NARAYANAN SRI.M.B.PRAJITH RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT OF INDIA, FINANCE DEPARTMENT, NEW DELHI - 110 001. 2 CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. 3 THE COMMISSIONER OF INCOME TAX (TDS), CENTRAL REVENUE BUILDING, I.S PRESS ROAD, ERNAKULAM, COCHIN - 682 018. 4 THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -11 AYAAKAR BHAVAN, SAKTHAN THAMPURAM NAGAR, THRISSUR - 680 001. 5 THE DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, AYAKKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, UTTAR PRADESH - 201 010. SRI. JOSE JOSEPH (SR.), SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 20493/2014 : 2 : SHOBA ANNAMMA EAPEN , J. --------------------------------------------------------- W.P.(C) No. 20493 of 2014 --------------------------------------------------------- Dated this the 1st day of August, 2023. JUDGMENT This writ petition is filed challenging the constitutional validity of Sections 200A and 234E of the Income Tax Act, 1961. The case of the petitioner pertains to the assessment years 2011-2012, 2012-2013 and 2013-2014. 2. The very same issue was considered by this Court in M/s. Sarala Memorial Hospital v. Union of India and another [judgment dated 18.12.2018 in W.P.(C) No. 37775 of 2018] holding that the amended Section 200A will have only prospective effect and the same will be applicable only with effect from 01.06.2015 for computing the fee to be paid under Section 234E of the Act, 1961. Accordingly, Exhibit P2 series of intimations issued under Section 200A of the Income Tax Act, 1961 which relate for the period 2012- 2013 and 2013-2014 are hereby quashed. The writ petition is allowed. sd/- SHOBA ANNAMMA EAPEN , JUDGE Rv W.P.(C) No. 20493/2014 : 3 : APPENDIX OF WP(C) 20493/2014 PETITIONER’S EXHIBITS: P1 P1: TRUE COPY OF THE SUMMARY STATEMENT OF INTIMATION OF INTEREST ISSUED U/S 200 A BY THE 5TH RESPONDENT. P2 P2: TRUE COPY OF THE INTIMATION ISSUED U/S.200A BY THE 5TH RESPONDENT FOR THE 2ND QUARTER FOR FY-2012-13 DATED 11/11/2013. P2(a) P2(A): TRUE COPY OF THE INTIMATION ISSUED U/S.200A BY THE 5TH RESPONDENT FOR THE 2ND QUARTER FOR FY-2012-13 DATED 11/11/2013. P2(b) P2(B): TRUE COPY OF THE INTIMATION ISSUED U/S.200A BY THE 5TH RESPONDENT FOR THE 3RD QUARTER FOR FY-2012-13 DATED 11/11/2013. P2(c) P2(C): TRUE COPY OF THE INTIMATION ISSUED U/S.200A BY THE 5TH RESPONDENT FOR THE 4TH QUARTER FOR FY-2012-13 DATED 11/11/2013. P2(d) P2(D): TRUE COPY OF THE INTIMATION ISSUED U/S.200A BY THE 5TH RESPONDENT FOR THE 4TH QUARTER FOR FY-2012-13 DATED 11/11/2013. P2(e) P2(E): TRUE COPY OF THE INTIMATION ISSUED U/S.200A BY THE 5TH RESPONDENT FOR THE 1ST QUARTER FOR FY-2012-13 DATED 11/11/2013. P2(f) P2(F): TRUE COPY OF THE INTIMATION ISSUED U/S.200A BY THE 5TH RESPONDENT FOR THE 2ND QUARTER FOR FY-2012-13 DATED 29/11/2013. P2(g) P2(G): TRUE COPY OF THE INTIMATION ISSUED U/S.200A BY THE 5TH RESPONDENT FOR THE 2ND QUARTER FOR FY-2013-14 DATED 16/03/2014. P2(h) P2(H): TRUE COPY OF THE INTIMATION ISSUED U/S.200A BY THE 5TH RESPONDENT FOR THE 3RD QUARTER FOR FY-2013-14 DATED 16/03/2014. P2(i) P2(I): TRUE COPY OF THE INTIMATION ISSUED U/S.200A BY THE 5TH RESPONDENT FOR THE 2ND QUARTER FOR FY-2013-14 DATED 31/05/2014. P2(j) P2(J): TRUE COPY OF THE INTIMATION ISSUED U/S.200A BY THE 5TH RESPONDENT FOR THE 4TH QUARTER FOR FY-2013-14 DATED 31/05/2014. RESPONDENTS’ EXHIBITS: NIL True Copy PS To Judge. "