BISWAJIT DAS Vs. UNION OF INDIA & ORS

JUDGEMENT

(1.) The petitioner is an Advocate practising in Delhi. By way of the present petition filed under Article 226 of the Constitution of India, the petitioner impugns the constitutional validity of Section 234E of the Income Tax Act, 1961 (the 'Act') and also seeks quashing of the fee imposed upon the petitioner as an assessee by the tax department and upheld by the Commissioner of Income Tax (Appeals).

(2.) Section 234E of the Act reads as under:-

(3.) Section 234E of the Act imposes a per diem 'fee' upon a person for failure to deliver to the prescribed Income Tax Authority or to a person authorized by such authority, a statement relating to deduction of tax at source, after paying the tax so deducted to the credit of the Central Government, within the time prescribed under Section 200(3) or under the proviso to Section 206C(3) of the Act.