2023 (12) TMI 551

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..... ect of the TDS collected by the petitioner within the time prescribed in Sub Section 3 of Section 200 - petitioner has approached this Court after more than ten years impugning the said intimations - HELD THAT:- This writ petition is liable to be dismissed only on the simple ground of inordinate delay and laches in filing the writ petition impugning the intimations in Exhibits P-1 to P-5 which ar .....

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..... 06.2015 and, therefore, the impugned notices issued way back in 2013 and 2016 are incorrect is liable to be rejected at the threshold. The law on the date when the impugned notices were issued was as provided under Section 234E which had been inserted by the Finance Act, 2012 w.e.f. 01.07.2012. This writ petition is to be dismissed on the ground of gross delay and laches as well as on merits. .....

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..... ibits P-1 to P-5. This writ petition is liable to be dismissed only on the simple ground of inordinate delay and laches in filing the writ petition impugning the intimations in Exhibits P-1 to P-5 which are issued way back in 2013 and 2016. 2. The other aspect of the matter is that Section 234E which was inserted by the Finance Act, 2012 w.e.f. 01.07.2012 is specifically provides that for failu .....

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