Uttarakhand High Court
WPPIL/49/2023 on 6 April, 2023
IN THE HIGH COURT OF UTTARAKHAND
AT NAINITAL
HON'BLE THE CHIEF JUSTICE SRI VIPIN SANGHI
AND
HON'BLE SRI JUSTICE ALOK KUMAR VERMA
WRIT PETITION (PIL) NO. 49 OF 2023
06TH APRIL, 2023
BETWEEN:
D.P. Purohit .....Petitioner.
And
Union of India & others ....Respondents.
Counsel for the Petitioner : Mr. M.C. Pant, learned counsel.
Counsel for the Respondent Nos.1 & 2 : Mr. V.K. Kaparuwan, learned
Standing Counsel.
Counsel for the Respondent Nos.3 to 7 : Mr. Hari Mohan Bhatia, learned
counsel.
The Court made the following:
JUDGMENT:(per Hon'ble The Chief Justice Sri Vipin Sanghi) The petitioner has preferred the present writ petition allegedly in public interest to seek the following reliefs:-
"I. Issue writ, order or direction in the nature of mandamus directing the respondent CPC to comply with the order of CBDT issued in Circular No.07/2014 dated 04-03-2014 (Annexure No.1) and reduce the unnecessary demand of late filing fees charged up 31 March 2014 after calling entire records from the respondents, or to mould the relief appropriately, keeping in view the facts highlighted in the body of the petition (PIL).
II. Issue any other suitable writ, order or direction to the respondent to direct that the last date of filing of 24-Q and 26-Q should also be extended again because of Income Tax Department had not given proper knowledge regarding the TDS provisions of Income Tax Act and filing of 24-Q/ 26-Q or to mould the relief appropriately, keeping in view the facts highlighted in the body of the petition.2
III. Issue any other suitable writ, order or direction which this Hon'ble Court may deem fit, just and proper in the circumstances of the case as also in the interest of justice."
2. According to the petitioner, the Income Tax Authorities are not complying with the Central Board of Direct Taxes Circular No.07/2014, dated 04.03.2014, and in breach of the said Circular, they are demanding late fees for submission of quarterly TDS returns under Section 234E of the Income Tax Act, 1961.
3. In our view, the issue raised by the petitioner cannot be adjudicated in a PIL. If any assessee has any grievance with regard to non-compliance of the said Circular, issued by the CBDT, it is for the assessee to raise its grievance in appropriate proceedings.
4. We are, therefore, not inclined to entertain this writ petition. The writ petition is accordingly dismissed.
5. Pending application, if any, also stands disposed of.
(VIPIN SANGHI, C.J.) (ALOK KUMAR VERMA, J.) Dated: 06th April, 2023 NISHANT