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TMI Blog2018 (1) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... wed and the impugned Intimations under Section 200A of the Act issued by the Centralized Processing Cell (TDS) by the concerned Deputy Commissioner of Income Tax are set aside. The matters are remanded back to the local Assessing Authority of the petitioners-assessees to pass fresh orders in accordance with law, if at all called for and necessary, after giving an opportunity of hearing to the petitioners-assessees - Writ Petition No. 618/2015 c/w Writ Petition Nos. 5831/2015 & 5990-6001/2015 (T-IT) - - - Dated:- 12-12-2017 - Vineet Kothari, J. Mr. Ashok A. Kulakarni, Adv. Ms. Vani H, Adv. Mr. Jeevan J. Neeralgi, Adv. for Petitioners Mr. K.V. Aravind, Adv. for Respondents ORDER 1. The petitioners are aggrieved by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted exercise of power under Section 200A, the same has necessitated the appellant-original petitioner to challenge the validity of Section 234E of the Act. In view of the reasons recorded by us hereinabove, when the amendment made under Section 200A of the Act which has come into effect on 1.6.2015 is held to be having prospective effect, no computation of fee for the demand or the intimation for the fee under Section 234E could be made for the TDS deducted for the respective assessment year prior to 1.6.2015. Hence, the demand notices under Section 200A by the respondent-authority for intimation for payment of fee under Section 234E can be said as without any authority of law and the same are quashed and set aside to that extent. 25. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 234E of the Act. Save and except to observe that the question of constitutional validity of Section 234E of the Act before the Division Bench of this Court shall remain open and shall not be treated as concluded. 27. In view of the aforesaid observations and discussion, the impugned notices under Section 200A of the Act for computation and intimation for payment of fee under Section 234E as they relate to for the period of the tax deducted prior to 1.6.2015 are set aside. It is clarified that the present judgment would not be interpreted to mean that even if the payment of the fees under Section 234E already made as per demand/intimation under Section 200A of the Act for the TDS for the period prior to 01.04.2015 is permitted to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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