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TMI Blog2019 (8) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... e into effect on 1st June, 2015 is held to be having prospective effect, no computation of fee for the demand or the intimation for the fee u/s 234E could be made for the TDS deducted for the respective assessment year prior to 1st June, 2015. In view of the settled legal position as aforesaid, the writ petitions are allowed and as the amount demanded by the authorities as per Annexures A, B, C, D, E and F would penalize the petitioner, they are set aside and the proceedings are restored to the file of respondent No.2 to re-compute and raise demand accordingly, in terms of Section 234E read with Section 200A of the Act, and in the light of the observations made herein above. - WRIT PETITION NOS.25124 & 26129/2019 (T-IT) - - - Dated:- 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a and ors. (Writ Appeal Nos. 2663 to 2674 of 2015 and allied matters) as well as the order of the cognate Bench in W.P.No.9049/2015 and connected matters (D.D. 12.12.2017). 6. Learned counsel for the revenue does not dispute the said legal position. 7. The relevant paragraphs of Fatheraj Singhvi and others vs. Union of India and others, supra , are quoted below for ready reference : 23. In view of the aforesaid observation and discussion, since the impugned intimation given by the respondent-Department against all the appellants under section 200A are so far as they are for the period prior to 1st June, 2015 can be said as without any authority under law. Hence, the same can be said and illegal and invalid. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of law so far as it relates to computation and demand of fee under section 234E, we find that the question of further scrutiny for testing the constitutional validity of section 234E would be rendered as an academic exercise because there would not be any cause on the part of the petitioners to continue to maintain the challenge to constitutional validity under section 234E of the Act. At this stage, we may also record that the learned counsels appearing for the appellant had also declared that if the impugned notices under section 200A are set aside, so far as it relates to computation and intimation for payment of fee under section 234E, the appellant-petitioners would not press the challenge to the constitutional validity of section 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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