Shristi Infrastructure Dev. Corp. Ltd. & Anr. v. Union of India & Ors.
Case brief
What is this about?
In a writ petition challenging the constitutional validity of Section 234E of the Income Tax Act regarding fees for default in furnishing statements, the court noted that the issue was settled by multiple High Courts. Relying on those decisions, the court held Section 234E valid and dismissed the petition.
What did the court decide?
The writ petition WPA 29660 of 2014 was dismissed, and the interim order, if any, was vacated.