Sunil Ambwani, J.

1. We have heard learned counsel for the petitioners and learned counsel for the Union of India as well as learned counsel for the Income Tax Department.

2. By this writ petition, the petitioners have prayed for the following reliefs:-

“1. That Hon'ble Court may declare section 234E of the Income Tax Act, 1961 as unconstitutional by issuing necessary directions to the respondents;

2. That alternatively it is prayed that benefit of Circular No.07/2014 dated March 04, 2014 F.No.275/27/2013-IT(B) issued by the Respondent No.2, wherein, Ex-post facto extended the due date for filing TDS/TCS statement for financial year 2012-13 and 2013-14 for Government deductors, may be extended to other deductors also;

3. That necessary direction may kindly be issued to the respondent No.3 to quash the demand raised in respect of all the petitioners as stated in Annexure 1 to Annexure 7.

4. That any other relief deemed beneficial be also awarded;”

3. The validity of Section 234E was challenged in the Bombay High Court. In Rashmikant Kundalia and ors. V/s Union of India & ors. ((2015) 229 Taxman 596 (Bom)) (Writ Petition No.771 of 2014) decided on 06.02.2015, the Bombay High Cou