{"id":236212,"date":"2020-09-24T16:00:12","date_gmt":"2020-09-24T10:30:12","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=236212"},"modified":"2020-09-24T23:56:08","modified_gmt":"2020-09-24T18:26:08","slug":"pat-hc-court-upholds-the-constitutional-validity-of-s-234e-of-income-tax-act-petition-challenging-the-same-disposed","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/09\/24\/pat-hc-court-upholds-the-constitutional-validity-of-s-234e-of-income-tax-act-petition-challenging-the-same-disposed\/","title":{"rendered":"Pat HC | Court upholds the constitutional validity of S. 234E of Income Tax Act; petition challenging the same disposed"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Patna High Court:<\/strong> In a petition alleging Section 234E of the Income Tax Act, 1961 to be unconstitutional, ultra vires and in contravention of the Constitution of India, Division Bench of Sanjay Karol, CJ., and S. Kumar, J., disposed of the petition refuting all the said allegations and upholding Section 234E as constitutionally valid.<\/p>\n<p style=\"text-align: justify;\">Two fold submissions have been made by the petitioner in the present petition which are (1) constitutional validity of Section 234E of the Income Tax Act, 1961 is challenged; (2) Initiation of proceedings under Section 200A of the Income Tax Act, 1961 is bad in law.<\/p>\n<p style=\"text-align: justify;\">The factual matrix in the present matter is such that a fee for default in furnishing statement under heading Levy of fee in certain cases in chapter XVII-Collection and Recovery-Interest Chargeable has been levied on the petitioner and the same has been challenged.<\/p>\n<p style=\"text-align: justify;\">While dealing with the first issue whereby the constitutional validity of Section 234E of the Income Tax Act, 1961 has been challenged, the Court found no substance in the said contention raised by the petitioner. It is held that under no circumstances can it be implied that the aforementioned statute has was passed by an incompetent legislature or that it has infringed the rights guaranteed under Part III of the Constitution of India. Section 234E is reproduced below for reference-<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><em>\u201c234E. <strong>Fee for default in furnishing statements<\/strong>.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>\u2014(1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C, he shall be liable to pay, by way of fee, a sum of two hundred rupees for every day during which the failure continues.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>(2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>(3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section<\/em><\/p>\n<p style=\"text-align: justify;\"><em>(3) of section 200 or the proviso to sub-section (3) of section 206C.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>(4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of Section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.&#8221;<\/em><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Further, relying on the position adopted by other Indian Courts of law while settling a similar issue in a string of case laws, the Court dismissed this contention raised by the petitioner basis the judgments delivered in the cases of <em>Rashmikant Kundailia v. Union of India<\/em>, (2015) 373 ITR 0268 (Bom), <em>Dr Amrit Lal Mangal v. Union of India<\/em>, (2015) 235 Taxman 0410 (P &amp;H) and <em>Biswajit Das v. Union of India<\/em>, (2019) 413 ITR 0092 (Delhi).<\/p>\n<p style=\"text-align: justify;\">Now with respect to the second contention of the petitioner that the proceedings under Section 200A of the Income Tax Act, 1961 is bad in law, the counsel for the petitioner, D.V. Pathy has submitted that the petitioner will be taking recourse under the statutory remedy that is available to him. He pleads for the issue of limitation to be relaxed.<\/p>\n<p style=\"text-align: justify;\">Counsel of the respondents, Archana Sinha has submitted that the issue of limitation shall not be raised during the proceedings given that the petitioner takes recourse under the statute within a period of thirty days from the date of passing of this order.<\/p>\n<p style=\"text-align: justify;\">In view of the facts, circumstances, authorities cited and the arguments advances, the Court disposed of the petition with the direction that the subject of limitation shall not come into the picture if statutory proceedings are initiated within a period of thirty days from the date of this order.[L.N. Sales Pvt. Ltd. v. Union of India, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/vaH10c8m\"><b>2020 SCC OnLine Pat 1232<\/b><\/a>, decided on 20-08-2020]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Patna High Court: In a petition alleging Section 234E of the Income Tax Act, 1961 to be unconstitutional, ultra vires and in <\/p>\n","protected":false},"author":67011,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[8731,2592,29785,3655,7441,43564],"class_list":["post-236212","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","tag-constitutional-validity","tag-Income_Tax","tag-law","tag-limitation","tag-patna-high-court","tag-section-200-a-of-it-act"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pat HC | Court upholds the constitutional validity of S. 234E of Income Tax Act; 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Says \u2018cannot be held unconstitutional on apprehension of misuse\u2019","author":"Editor","date":"December 29, 2023","format":false,"excerpt":"\u201cIt is settled law that the Act provides a complete machinery for assessment or re-assessment of tax and the assessee is not permitted to abandon that machinery to invoke jurisdiction of the High Court under Article 226 of the Constitution.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"delhi high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":252278,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/05\/section-144b-7-of-the-income-tax-act\/","url_meta":{"origin":236212,"position":1},"title":"Del HC | Issuance of prior show cause notice and draft assessment order under S. 144B (7) of Income Tax Act: Is it a mandatory condition before issuing final assessment order? HC answers","author":"Bhumika Indulia","date":"August 5, 2021","format":false,"excerpt":"Delhi High Court: The Division Bench of Manmohan and Navin Chawla, JJ., noted the mandatory condition provided under Section 144B (7) of Income Tax Act, 1961. Present petition challenged the Assessment order, notice of demand and notice of penalty passed under Section 143(3) read with Section 144B, Section 156 and\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":246771,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/09\/cant-treat-unequals-equally-no-automatic-vacation-of-stay-under-section-2542a-proviso-3-of-the-income-tax-act-1961-if-the-assessee-is-not-responsible-for-the-delay-supreme-court\/","url_meta":{"origin":236212,"position":2},"title":"Can&#8217;t treat unequals equally; No automatic vacation of stay under Section 254(2A) Proviso 3 of the Income Tax Act, 1961 if the assessee is not responsible for the delay: Supreme Court","author":"Prachi Bhardwaj","date":"April 9, 2021","format":false,"excerpt":"Supreme Court: Dealing with an important question as to the constitutional validity of the third proviso to Section 254(2A) of the Income Tax Act, 1961, the 3-judge bench of RF Nariman*, BR Gavai and Hrishikesh Roy, JJ has held that any order of stay shall stand vacated after the expiry\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":45323,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/04\/29\/constitutionality-of-section-94a1-of-the-income-tax-act-1961-upheld\/","url_meta":{"origin":236212,"position":3},"title":"Constitutionality of Section 94A(1) of the Income Tax Act, 1961, upheld","author":"Sucheta","date":"April 29, 2016","format":false,"excerpt":"Madras High Court: In the present case where questions were raised on the constitutionality of Section 94A(1) of the Income Tax Act, 1961 on the ground that the impugned provision contravenes Articles 14, 19, 51, 253 and 265 read with Entry 82 of List 1 of VII Schedule of the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":219966,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/25\/ker-hc-statutory-appeals-filed-by-banks-shall-be-considered-and-disposed-of-prior-to-assessment-notices-issued-by-the-commissioner-of-income-tax\/","url_meta":{"origin":236212,"position":4},"title":"Ker HC | Statutory appeals filed by banks shall be considered and disposed of prior to assessment notices issued by Commissioner of Income Tax","author":"Bhumika Indulia","date":"September 25, 2019","format":false,"excerpt":"Kerala High Court: N. Nagaresh, J. disposed of the writ petition seeking to consider and dispose of appeals by the appellant prior to coercive action by the Income Tax authorities. In the present case, the petitioner-Bank, being a Service Co-operative Bank registered under the Kerala Co-operative Societies Act, 1969 were\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":262170,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/02\/21\/notice-to-a-dead-person-under-s-148-of-income-tax-act-cannot-be-issued-bom-hc\/","url_meta":{"origin":236212,"position":5},"title":"Notice to a dead person under S. 148 of Income Tax Act cannot be issued: Bom HC","author":"Bhumika Indulia","date":"February 21, 2022","format":false,"excerpt":"Bombay High Court: The Division Bench of K.R. Shriram and N.J. Jamdar, JJ., reiterated that notice under Section 148 of the Income Tax Act, 1961 to a dead person cannot be issued. 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