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Tax Practitioners Association Indore Thru. Hitesh Mehta Versus Union Of India

2016 (3) TMI 458 - MADHYA PRADESH HIGH COURT

Constitutionality of Section 234-E of the “Income Tax Act, 1961” of Chapter XVI - Held that:- In view of amendment to Section 200 A Counsel for the respondents-Department has stated that the impugned demand notices are appealable under Sections 234-E .....

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the appeals as required are filed before the Competent Authority within a period of 15 days' from today; limitation if any shall not stand in the way of the petitioners. - W.P. No.6695/2014 - Dated:- 7-12-2015 - Mrs. S.R. Waghmare And Sujoy Paul, JJ .....

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er-Tax Practitioners' Association, Indore and others have challenged the vires of Section 234-E of the Income Tax Act, 1961 of Chapter XVII as being unconstitutional, arbitrary, unjust, unfair and unreasonable and violative of Article 14 of the C .....

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Act by the respondent pursuant to Section 234E of the Income Tax Act. Counsel has candidly admitted that the vires is no longer challenged by him and he would be satisfied if the demand notices are decided in the appeal. However, Counsel for the resp .....

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he same is reproduced for convenience as under:- In this context, I am directed to state that the said case can be appealable in view of the amendment of sections 200A, 246A & 206CB in the income Tax Act, 1961 by the finance Act, 2015, w.e.f. 01/ .....

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ted in accordance with the provisions of section 234E; (d) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of the amount computed under clause (b) and clause (c) against any amount paid under Sect .....

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ue to, him under clause (d); and (f) the amount of refund due to the deductor in pursuance of the determination under clause (d) shall be granted to the deductor. In section 246A of the I.T. Act, in subsection (1), w.e.f. 1st day of June, 2015:- (a) .....

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ckets, figures and letters sub-section (1) of section 200A or sub-section (1) of section 206CB, where the assessee or the deductor or the collector shall be substituted. 3. In view of the above amendments there exists alternative remedy to approach b .....

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