IN HIGH COURT OF DELHI AT NEW DELHI W.P.(C) 3272/2020 & CM APPL. 11477/2020 AVADH BIHARI KAUSHIK ..... Petitioner Through: Petitioner in person. versus CENTRAL BOARD OF DIRECT TAXES AND ORS...... Respondents Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA ORDER 30.06.2020 writ petition has been heard by way of video conferencing. On 29th May, 2020, this Court had passed following order:- writ petition filed under Article 226 of Constitution has been listed before this Bench by Registry in view of urgency expressed therein. matter has been heard by way of video conferencing. Present writ petition has been filed by petitioner contending that he is being harassed by Income Tax Department. He points out that respondents vide order under Section 143(1) of Income Tax Act dated 20th November, 2017 had initially denied credit of TDS amount of Rs.37,100/-; however, upon objection being raised by petitioner, respondents issued rectification order dated 03rd July, 2019 allowing credit of TDS amount of Rs.37,100/- but this time created higher demand on ground that petitioner had not paid Self Assessment Tax of Rs.1,32,860/-. When petitioner pointed out that tax had been paid, respondents passed yet another rectification order dated 16th August, 2019 allowing credit of Self Assessment Tax of Rs.1,32,860/-, but this time raised fresh demand by adding back amount donated by petitioner. When petitioner pointed out that donated amount had already been added back by him in his return, respondents uploaded very first order / intimation under Section 143(1) of Income Tax Act dated 20th November, 2017 whereby addition in income on account of donation was deleted, but credit of TDS amount of Rs.37,100/- was once again denied. Prima facie this Court is of view that there is no legitimate tax demand against petitioner. Issue notice. Mr. Zoheb Hossain, learned senior Standing counsel accepts notice on behalf of respondents. Learned senior Standing counsel for respondents is directed to examine matter. Let status report be filed within period of two weeks. Rejoinder affidavit, if any, be filed before next date of hearing. In meantime, respondents are restrained from taking any step to recover impugned demand contained in Intimation- Cum-Demand Notice issued under Section 143(1) of Income Tax Act, 1961 dated 20th November, 2017. List matter on 30th June, 2020. order be uploaded on website forthwith. Copy of order be also forwarded to learned counsel through e-mail. Respondents in their counter-affidavit have stated that on 8th June, 2020 rectification order under Section 254 read with Section 143(1) was passed in case of petitioner/assessee for Assessment Year 2017-18. relevant portion of said order reads as under:- In this case, assessee filed ITR for AY 2017-18 on 29.09.2017 declaring total income of Rs. 19,33,240/-, TDS amount of Rs. 2,95,042/-, self-assessment tax of Rs. 1,32,860/- and claimed refund of Rs. Nil/- Assessee has filed rectification application u/s 154 seeking full TDS credit, self assessment tax and requested for deleting entire demand. After verification of these entries from 26AS, credit of TDS is being allowed at Rs. 2,95,042/-, self assessment tax of Rs. 1,32,850/-. As per computation, therefore, reducing demand to nil. Learned counsel for respondent-Revenue states that in addition to above, computation sheet appended to rectification Order dated 08th June, 2020, reflects that refund of Rs.5/- lies to credit of petitioner/assessee. true copy of rectification under Section 154 read with Section 143(1) along with computation sheet dated 08 th June, 2020 has been placed on record. Consequently, grievance raised by petitioner/assessee stands addressed and hence, petition is disposed of as satisfied. order be uploaded on website forthwith. Copy of order be also forwarded to learned counsel through e-mail. MANMOHAN, J SANJEEV NARULA, J JUNE 30, 2020 rn Avadh Bihari Kaushik v. Central Board of Direct Taxes and Or