M/s Shree Builders vs. UOI (Madhya Pradesh High
Court)
August 18th, 2014
S. 234E: High Court grants ad-interim stay against operation of notices levying fee for failure to file TDS statement
S.
234E of the Income-tax Act, 1961 inserted by the Finance Act, 2012 provides for
levy of a fee of Rs. 200/- for each day’s delay in filing the statement of Tax
Deducted at Source (TDS) or Tax Collected at Source (TCS). A Writ Petition to
challenge the validity of s. 234E has been filed in the Madhya Pradesh High
Court. HELD by the High Court by an ad-interim order:
Issue
notice to the respondents on interim relief. Additionally issue notice to
Attorney General of India 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).
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