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High Court

KAHC010217682014_1

High Court: Karnataka High Court Bench: BENGALURU
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2026-10-19 08:25:57
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Issue of Consideration

Whether Section 234E of the Income Tax Act, 1961 is unconstitutional being arbitrary, discriminatory, and violative of Articles 14, 265, and 277 of the Constitution

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Case Details

2015 LawText (KAR) (06) 34

W.P. No. 26589/2014 c/w W.P. Nos. 3476-3479/2014 & 5661-5665/2014, 3725/2014 & 9922-9923/2014, 6918-6938/2014, 11889-11890/2014, 12097-12121/2014, 13065-13074/2014, 14294-14295/2014 & 30565-30567/2014, 14296-14297/2014 & 29363-29365/2014, 14669/2014 & 15513-15514/2014, 16939-16950/2014, 18788-18791/2014 & 18792/2014, 19398-19399/2014, 19407-19421/2014, 19762-19775/2014, 23541-23549/2014, 25841-25848/2014, 26586-26587/2014, 26588/2014, 10243/2014 & 11891-11894/2014, 15476/2014 & 16111-16113/2014, 24023/2014, 46360/2014, 41614-41617/2014, 41618/2014, 38130-38134/2014, 53286-53289/2014 & 53290-53291/2014, 38127-38129/2014 and 37689/2014 & 5641-5658/2015

2015-06-12

Aravind Kumar

S. Parthasarathi, P. Dinesh, Jinita Chatterjee, Rama Murthy R., Chythanya K. K., S. R. Shiva Prakash, K. V. Aravind

M/s. Lakshminirman Bangalore Pvt. Ltd. and others

Deputy Commissioner of Income Tax, Ghaziabad and Union of India

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Nature of Litigation

Constitutional challenge to Section 234E of the Income Tax Act, 1961

Remedy Sought

Declaration that Section 234E is unconstitutional and ultra vires, and to quash demands raised thereunder

Filing Reason

Petitioners, being deductors of tax at source, are aggrieved by levy of fee for late filing of TDS returns, which they contend is arbitrary and discriminatory

Issues

Whether Section 234E of the Income Tax Act, 1961 is constitutionally valid under Articles 14, 265, and 277

Procedural History

Multiple writ petitions filed under Articles 226 and 227 of the Constitution of India challenging Section 234E. The High Court clubbed the matters and heard them together.

Acts & Sections

  • Income Tax Act, 1961: 234E
  • Constitution of India: 14, 226, 227, 265, 277
  • Finance Act, 2012:
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Tags :
Section 234E Income Tax Act constitutional validity ultra vires fee TDS returns late filing Article 14 Article 226 Article 227 Article 265 Article 277 Finance Act 2012 discriminatory arbitrary

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