PIXEL PICTURES PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has challenged the constitutional validity of Section 234E of the Income Tax Act, 1961 ['Act' for short] inserted by Finance Act, 2012, interalia challenging the orders/communications dated 20.12.2014 vide Annexure-A, even dated 13.10.2015 vide Annexures-B, C, D & E, even dated 22.07.2016 vide Annexures-F & G, even dated 17.12.2015 vide Annexure-H relating to the periods prior to 01.06.2015 as well as the orders/communications dated 17.12.2015 vide Annexure-J, even dated 13.07.2016 vide Annexures-K & L and dated 28.03.2016 vide Annexure-M relating to the periods post 01.06.2015 issued by the respondent No.3 under Section 200A of the Act.

(2.) Learned counsel appearing for the parties submit that the issue relating to the Constitutional Validity of Section 234E of the Act is squarely covered by the Division Bench judgment of this Court in the case of FATHERAJ SINGHVI & OTHERS V/S. UNION OF INDIA AND OTHERS,2016 142 DTR 281. The relevant paragraphs 14, 21, 23, 24 and 27 reads thus:

(3.) Learned counsel Smt.Vani.H appearing for the petitioner would submit that the orders/communications at Annexures-A, B, C, D, E, F, G and H relating to the periods prior to 01.06.2015 issued by the third respondent under Section 200A of the Act deserve to be quashed. However, the learned counsel fairly submit that in as much as the orders/communications at Annexures-J, K, L and M relating to the periods post 01.06.2015, petitioner shall avail the alternative remedy of appeal provided under the Act. Learned counsel further placing reliance on the Co-ordinate Bench decision of this Court in the case of SREE AYYAPPA EDUCATIONAL CHARITABLE TRUST V/S. THE DEPUTY COMMISSIONER OF INCOME TAX, in W.P.No.618/2015 and connected matters (DD 12.12.2017) submitted that that the Co-ordinate Bench of this Court following the Division Bench judgment of this Court in FATHERAJ SINGHVI supra, allowed the writ petitions, setting aside the impugned orders/communications issued under Section 200A of the Act.