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TMI Blog2021 (11) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... filing of any statement of tax deduction at source - HELD THAT:- After considering the statutory provisions and the implications of the amendment brought in to the Act, it was held that the amendment would take effect only with effect from 1st June, 2015 and is thus prospective in nature. It is submitted that the aforesaid judgment has become final and is binding upon the authorities. The deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... periods from 2011-12 to 2021-22 on the basis of the provisions in section 234E of the Act, which is as follows: 234E-Fee for default in furnishing statements:- (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 subsection (3) of section 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard Smt. S.K. Devi, learned counsel for the petitioner, Sri. Christopher Abraham, learned Standing Counsel for the first respondent as well as Sri. S. Manu, learned Assistant Solicitor General of India for the second respondent. 5. Learned counsel for the petitioner brought to my attention the decision in M/s.Sarala Memorial Hospital v. Union of India and Another (W.P.(C) No. 37775 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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