M/S.Views vs Union of India

Type Court Judgment Court Kerala Decided May 31, 2023

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Citation: sooperkanoon.com/1389853
Court: Kerala High Court
Judge: Honourable Mrs. Justice Anu Sivaraman
Decided On: May 31, 2023
Case Number: WP(C)/20879/2014

Parties & Advocates

Appellant / Petitioner

M/S.Views

Respondent

Union of India

Excerpt

.....that the challenge raised in this writ petition is against section 234e of the income tax act, 1961. it is submitted that the issue has been considered by this court in sree narayana guru smaraka sangam upper primary school v. union of india and others [2017 (392) itr (457) ker] where this court had considered the challenge in detail relying on thejudgment of the bombay high court inrashmikant kundalia v. union of india [2015(373) itr 268] and the challenge was repelled. itis, therefore, contended that nothing survives for consideration in this writ petition. it is submitted that the said judgment has become final. in the above view of the matter, nothing survives for consideration in the writ petition in the light of the judgment repelling the challenge to section 234e of the income tax act, 1961. the writ petition is dismissed in the light of the judgment. sd/- anu sivaraman judge ssk/31/05 appendix petitioner's exhibits:p1. photocopy of the intimation dated 10-9-2013 exhibit p1 for the 2nd quarter of the financial year 2012- 13. p2.photocopy of the intimation dated 10-9-2013 exhibit p2 for the 3rd quarter of the financial year 2012- 13. p3. photocopy of the intimation dated 10-9-2013 exhibit p3 for the 4th quarter of the financial year 2012- 13. p4.photocopy of the intimation dated 10-9-2013 exhibit p4 for the 1st quarter of the financial year 2013- 14.ssk //true copy// pa to judge

Full Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 31ST DAY OF MAY 2023 / 10TH JYAISHTA, 1945 WP(C) NO. 20879 OF 2014 PETITIONER: M/S.VIEWS 1ST FLOOR, KARUNA BUILDING, KALOOR, ERNAKULAM, KOCHI- 682017. REPRESENTED BY ITS PARTNER VINOD P. JACOB. BY ADV SRI.N.J.MATHEWS RESPONDENTS:
1 UNION OF INDIA REPRESENTED BY SECRETARY MINISTRY OF FINANCE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110001. 2 INCOME TAX OFFICER WARD I (1) CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, ERNAKULAM, KOCHI-682018. 3 DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, AAYANKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, UTTAR PRADESH-201010. 4 THE COMMISSIONER OF INCOME TAX TDS CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, ERNAKULAM, KOCHI-682018. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.P.K.R.MENONSR.COUNSEL GOITAXES SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ANU SIVARAMAN, J.
W.P.(C) No.20879 of 2014 Dated this the 31st day of May, 2023

JUDGMENT

It is submitted by the learned CGC appearing for the respondents that the challenge raised in this writ petition is against Section 234E of the Income Tax Act, 1961. It is submitted that the issue has been considered by this Court in Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union Of India and Others [2017 (392) ITR (457) KER] where this Court had considered the challenge in detail relying on the

judgment of the Bombay High Court in

Rashmikant Kundalia v. Union of India [2015

(373) ITR 268] and the challenge was repelled. It

is, therefore, contended that nothing survives for consideration in this writ petition. It is submitted that the said judgment has become final. In the above view of the matter, nothing survives for consideration in the writ petition in the light of the judgment repelling the challenge to Section 234E of the Income Tax Act, 1961. The writ petition is dismissed in the light of the judgment. Sd/- ANU SIVARAMAN JUDGE SSK/31/05 APPENDIX PETITIONER'S EXHIBITS:

P1. PHOTOCOPY OF THE INTIMATION DATED 10-9-2013 EXHIBIT P1 FOR THE 2ND QUARTER OF THE FINANCIAL YEAR 2012- 13. P2.PHOTOCOPY OF THE INTIMATION DATED 10-9-2013 EXHIBIT P2 FOR THE 3RD QUARTER OF THE FINANCIAL YEAR 2012- 13. P3. PHOTOCOPY OF THE INTIMATION DATED 10-9-2013 EXHIBIT P3 FOR THE 4TH QUARTER OF THE FINANCIAL YEAR 2012- 13. P4.PHOTOCOPY OF THE INTIMATION DATED 10-9-2013 EXHIBIT P4 FOR THE 1ST QUARTER OF THE FINANCIAL YEAR 2013- 14.

SSK //TRUE COPY// PA TO JUDGE

Same Court & Year Kerala · 2023 Same Parties M/S.Views vs Union of India Same Judge Honourable Mrs. Justice Anu Sivaraman