Case Note & Summary
This batch of writ petitions was filed before the High Court of Karnataka under Articles 226 and 227 of the Constitution of India challenging the constitutional validity of Section 234E of the Income Tax Act, 1961, inserted by the Finance Act, 2012. The lead petitioner is M/s. Lakshminirman Bangalore Pvt. Ltd., represented by its Managing Director Sri G R Suresh. Other petitioners include various individuals, partnerships, and companies. The respondents are the Deputy Commissioner of Income Tax (Centralized Processing Cell-TDS, Ghaziabad) and the Union of India through the Secretary, Department of Revenue. The provision imposes a fee for late filing of TDS statements. Petitioners contended that Section 234E is arbitrary, discriminatory, unreasonable, and ultra vires the Constitution, violating Articles 14, 265, and 277. They sought a declaration that the provision is unconstitutional and void, and for quashing of proceedings initiated thereunder. The matter was heard by Justice Aravind Kumar on June 12, 2015. The text of the judgment provided does not include the court's reasoning, findings, or final order.
Issue of Consideration
Whether Section 234E of the Income Tax Act, 1961 is unconstitutional and violative of fundamental rights
