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TMI Blog2022 (6) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by the Appellate Authority, Ext.P6, Ext.P7, Ext.P8 and Ext.P9 are perverse, warranting interference under Article 226 of the Constitution of India. Since the judgment in M/s.Sarala Memorial Hospital's case [ 2018 (12) TMI 1818 - KERALA HIGH COURT] declared that late fee under Section 234E cannot be imposed prior to 01.06.2015, no purpose will be served by sending the case back to the Tribunal. The levy of late fee is without authority and legally invalid. - WP(C) NO. 1078 OF 2022 - - - Dated:- 18-5-2022 - THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS PETITIONER: ADVS. SRI.P.J.ANILKUMAR, SRI.K.N.SREEKUMARAN AND SRI.SANTHOSHKUMAR N. RESPONDENTS: ADVS. SRI.CHRISTOPHER ABRAHAM, SC INCOME TAX DEPARTMENT AND SRI.S.M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction at source. 4. A statement has been filed by the respondents contending that demands for late fee under section 234E of the Act were raised against the petitioner on 25.09.2018. Challenging the demands, petitioner had preferred appeals and the appeals were dismissed as per Ext.P6 to Ext.P9 orders. It was further pleaded that in the circumstances of the case, since statutory appeals were preferred by the petitioner and the appeals were decided against him, he cannot thereafter turn around and question the demands under Article 226 of the Constitution of India. 5. I have heard Sri.P.J.Anilkumar, learned counsel for the petitioner, Sri.Christopher Abraham, learned Standing Counsel for the respondents 1 to 4 as well as Sri.S.Man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and binding. Since the judgment of the jurisdictional High Court was not considered by the Appellate Authority, Ext.P6, Ext.P7, Ext.P8 and Ext.P9 are perverse, warranting interference under Article 226 of the Constitution of India. 11. Since the judgment in M/s.Sarala Memorial Hospital's case (supra) declared that late fee under Section 234E cannot be imposed prior to 01.06.2015, no purpose will be served by sending the case back to the Tribunal. The levy of late fee is without authority and legally invalid. 12. Accordingly, I quash Ext.P1 to Ext.P4 intimations to the extent it demands late fee under section 234E for the period from 2012-13 till 01.06.2015. The writ petition is therefore allowed as above. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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