Gujarat Energy Tranmission ... vs Dy. Commissioner Of Income Tax, Tds, Cpc on 1 July, 2019

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Gujarat High Court

Gujarat Energy Tranmission ... vs Dy. Commissioner Of Income Tax, Tds, Cpc on 1 July, 2019

Bench: Harsha Devani

         C/SCA/11227/2019                                           ORDER




          IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

           R/SPECIAL CIVIL APPLICATION NO. 11227 of 2019

==========================================================
         GUJARAT ENERGY TRANMISSION CORPORATION LTD.
                            Versus
           DY. COMMISSIONER OF INCOME TAX, TDS, CPC
==========================================================
Appearance:
DARSHAN R PATEL(8486) for the Petitioner(s) No. 1
for the Respondent(s) No. 1,2
==========================================================

 CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
        and
        HONOURABLE MR.JUSTICE V. B. MAYANI

                               Date : 01/07/2019

                       ORAL ORDER

(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)

1. Mr. Darshan R. Patel, learned advocate for the petitioner submitted that the petitioner had deducted the tax from the salary from its employees for its 64 branches and deposited the same with the Incometax Department and filed the TDS returns of all the quarters well before the due date. That on account of the company's internal software, there was a change in the monthly amount of taxable salaries of all the employees for all the months of the assessment year 201314. It was submitted that in view thereof, the TDS returns filed by the company for all 64 divisions were corrected. It was submitted Page 1 of 2 Downloaded on : Tue Jul 02 23:17:35 IST 2019 C/SCA/11227/2019 ORDER that the respondents are considering the date of filing of the corrected TDS returns as the date of filing of such returns and are seeking late filing fees from the petitioner with interest. It was submitted that the returns having been filed well before the due date of filing return, the respondents are not justified in seeking to levy late fee under section 234E of the Incometax Act, 1961. It was further pointed out that an amount of Rs.9,45,800/ has already been paid to the respondents and that the respondents are now demanding the payment of late filing fees for the remaining branches also.

2. Having regard to the submissions advanced by the learned advocate for the petitioner issue notice returnable on 29.7.2019. By way of ad interim relief the respondents are restrained from proceeding further pursuant to the show cause notices for the amounts detailed under paragraph9 of the memorandum of the petition.

(HARSHA DEVANI, J) (V. B. MAYANI, J) K.K. SAIYED Page 2 of 2 Downloaded on : Tue Jul 02 23:17:35 IST 2019

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