{"id":5621,"date":"2019-05-31T05:12:21","date_gmt":"2019-05-31T05:12:21","guid":{"rendered":"http:\/\/itatonline.org\/digest\/biswajit-das-v-uoi-2019-413-itr-92-delhi-hc\/"},"modified":"2019-08-11T10:44:23","modified_gmt":"2019-08-11T10:44:23","slug":"biswajit-das-v-uoi-2019-413-itr-92-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/biswajit-das-v-uoi-2019-413-itr-92-delhi-hc\/","title":{"rendered":"Biswajit Das  v.  UOI  (2019)  413 ITR 92 \/ 177 DTR 401\/ 308 CTR 629\/ 264 Taxman 41(Delhi) (HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that, The provisions of the Act imposing a fee for delayed filing of the statement of tax deducted at source are not ultra vires the provisions of the Constitution. It is a well-known principle of interpretation that the court must lean towards constitutionality of a statutory provision; and if two interpretations are possible, one for and one against the constitutionality of a legal provision, courts invariably choose the one upholding the constitutionality of the provisions.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234E :  Fee-Default in furnishing the statements- The provisions of the Act imposing a fee for delayed filing of the statement of tax deducted at source are not ultra vires the provisions of the Constitution-Interpretation in favour of constitutionality of provision. [Art. 226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5621","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1sF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5621","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=5621"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5621\/revisions"}],"predecessor-version":[{"id":6436,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5621\/revisions\/6436"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}