Penalty on late filling of return

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

20 January 2014 The Dept impose the penalty for the period 09-10 for late filling the TDS returns is that payable? their is a judgement by kerala high court as on 23/12/13 stay on the same for 2 months. is any action take by Dept against non payment of the same or it must payable by the client??? is their any other opinion

Nikhil Kaushik

Nikhil Kaushik (Expert)
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21 January 2014 kerala high court is not a judgment but an interim stay... if the deductor is not based our of Kerala, it is advised that he should pay the penalty as of now...

A.Senthil Subramanian

A.Senthil Subramanian (Expert)
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25 January 2014 Normally, Penalty on late filing of TDS for the period before Q2 of 2012-13 is not enforced by the TDSCPC. Then how you have received the Penalty notice for 2009-10. Nikhil sir, Is if, the Kerala High court give a Judgment against the penalty U/s 234E will not common for Union of India? Is it enforceable only in Kerala alone and not for rest of Kerla? Please clarify this.

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Nikhil Kaushik

Nikhil Kaushik (Expert)
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26 January 2014 Senthil,

It is the rule. Only Supreme Court's rulings can be considered as law of the Land. High Ruling may have persuasive value if you file a similar case in another High Court. But it cannot be considered to have jurisdiction over the whole country. Otherwise, there wont be any need for Supreme Court!

Similar was the case of section 377 Delhi High Court Ruling.