ABCAUS - Excel for Chartered Accountants
ABCAUS Menu Bar

Get ABCAUS updates by email

M P High Court grants interim stay on demand of late fee u/s section 234E

ABCAUS Logo
ABCAUS Excel for Chartered Accountants

Excel for
Chartered Accountants

The Petitioner Shri Ranjeet Singh filed a writ petition under article 226 and/or 227 of constitution challenging the section 234E of the Income Tax Act, 1961 as being ultra vires of the constitution in so far as it seeks to levy fees @ Rs. 200/- per day for delay in filing statement of tax deducted at source.

Petitioner(s)
M/s Shree Builders
Through partner Shri Rajneet Jain 908, seth sadan, russel chowk Jabalpur, M.P. Jabalpur 23

Respondent(s)
1   Union of india,
     Secretary Department Of Revenue, Ministry of Finance, North Block New Delhi, New Delhi 7

2   Chairman Central Board of Direct Taxes  North Block, New Delhi Other State 7

3  Chief Commissioner of Income Tax Bhopal Gas Tragedy Relief And Rehabilitation Dept.  Aayakar Bhawan, Hoshangabad Road, Bhopal Bhopal 23

4   Commissioner of IncomeTax (Tds), Bhopal,  Aayakar Bhawan, Hoshangabad Road, Opposite Maida Mill, Bhopal 23

5   Assistant CommissionerOf Income Tax (Tds) Jabalpur  Aayakar Bhawan, Napier Town, Station Road,Jabalpur 23

6   Deputy Commissioner of Income Tax Centralised Processing Cell, TDS  Aayakar Bhawan,Sector-3, Vaishali, Ghaziabad, U.P.. Other State 9

Petitioners advocate:
Sapan Usrethe
Arjun Prasad Shrivastav


Bench:
Divisional Bench, Jabalpur

W.P.No.11831/2014
11/08/2014
Order

Shri Sapan Usrethe,advocate for the petitioner.

Heard counsel for the petitioner.

Admit .

Issue notice to the respondents on interim relief. Additionally issue notice to attorney general ofindia as the validity of the central enactment is put in issue.

By way of ad interim relief, we direct the respondents not to take coercive action against the petitioner with regard to the subject matter referred to in the impugned annexures p/2 to p/5.

We are inclined to grant this order ex parte keeping in mind the orders passed by other high courts (high court of kerala, High Court of Karnataka, High Court of Rajasthan, Bombay High Court and High Court of Orissa).

Notice returnable on 25th September, 2014.

(A.M.Khanwilkar)           (AlokAradhe)
Chief Justice                 Judge

aaaaaaaaaaaaiii
Don’t Forget to like and share ABCAUS Face Book Page