BARALU THIMAPPA NAGARAJ Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard the learned counsel for the parties.

(2.) The petitioner is assailing the notices issued to the Bankers of the petitioner by respondent No.3, relating to the financial year 2012-13 relating to the assessment years 2013-14 to 2015-16.

(3.) The petitioner is claiming to be a Class-I Civil Contractor, undertaking various civil works. The petitioner used to assign civil works to various subcontractors and in respect of whom, he was required to make TDS as per the Income Tax Act, 1961. In view of the amendment to Sec. 200A, the respondent No.4 processed the quarterly returns filed by the petitioner in respect of the aforesaid assessment years and demanded the late fee under Sec. 234E of the Act.