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2015 (11) TMI 22 - HC - Income TaxLevy of late filing fee u/s 234E without issuing SCN - delay in submitted TDS returns - Constitutional validity challenged - prayer has been made for quashing the assessment orders passed under Section 200A read with Section 234E of the Act - Held that:- With reference to the judgments relied upon by learned counsel for the petitioners, suffice it to notice that the principles of law enunciated therein are well recognized but in view of pronouncements of Bombay High Court in Rashmikant Kundalia's case (2015 (2) TMI 412 - BOMBAY HIGH COURT ) and Karnataka High Court in Lakshminirman Bangalore Pvt. Ltd's case (2015 (8) TMI 379 - KARNATAKA HIGH COURT), with which we express our concurrence where Section 234E of the Act has been held to be intra vires, no benefit can be derived by the petitioners from such enunciations. Further, all the pronouncments relied upon by the petitioners are prior to incorporation of Section 234E of the Act by the Finance Act, 2012 with effect from 1.7.2012. In view of the above, we find that the provisions of Section 234E of the Act are neither ultra vires nor unconstitutional and, thus, finding no merit in the instant writ petition, the same is hereby dismissed. - Decided against assessee.
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