Virag Tiwari v. The Central Board of Direct Taxes & Anr - 2020-LL-0727-2

Citation	2020-LL-0727-2
Appellant Name	Virag Tiwari
Respondent Name	The Central Board of Direct Taxes & Anr.
Court	HIGH COURT OF DELHI AT NEW DELHI
Relevant Act	Income-tax
Date of Order	27/07/2020
Judgment	View Judgment
Keyword Tags	tax deducted at source • rectification order
Bot Summary:	Present petition has been filed seeking direction to respondents to extend the benefits of tax deducted at source of Rs.2,40,000 deducted in assessment year 2017-18 and claimed in assessment year 2018-19 by petitioner by making necessary rectifications. W.P. 1519/2020 Page 1 of 2 Learned counsel for the respondents states that the assessing officer undertakes to allow the petitioner to take credit of the tax deducted at source pertaining to the assessment year 2017-18 in the assessment year 2018-19 by making necessary rectifications. The statement made by the learned counsel for the respondents is accepted by this Court and the respondents are held bound by the same. At the request of the learned counsel for the respondents, adjourned to 27th July, 2020. Today, Ms. Vibhooti Malhotra, learned counsel for respondents states that the benefit of tax deducted at source has been allowed in the assessment year 2018-19. The statement made by learned counsel for the respondents is accepted by this Court and the respondents are held bound by the same. Copy of the order be also forwarded to the learned counsel through e-mail.

$ 1 * IN HIGH COURT OF DELHI AT NEW DELHI + W.P. (C) 1519/2020 VIRAG TIWARI Petitioner Through: Mr. Rajesh Jain with Mr. Ramashish, Advocates. versus CENTRAL BOARD OF DIRECT TAXES & ANR. Respondents Through: Ms. Vibhooti Malhotra, Advocate. % Date of Decision: 27th July, 2020 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA JUDGMENT MANMOHAN, J: (Oral) 1. petition has been heard by way of video conferencing. 2. On last date of hearing, this Court had passed following order:- petition has been heard by way of video conferencing. Present petition has been filed seeking direction to respondents to extend benefits of tax deducted at source of Rs.2,40,000 deducted in assessment year 2017-18 and claimed in assessment year 2018-19 by petitioner by making necessary rectifications. W.P. (C) 1519/2020 Page 1 of 2 Learned counsel for respondents states that assessing officer undertakes to allow petitioner to take credit of tax deducted at source pertaining to assessment year 2017-18 in assessment year 2018-19 by making necessary rectifications. statement made by learned counsel for respondents is accepted by this Court and respondents are held bound by same. At request of learned counsel for respondents, adjourned to 27th July, 2020. order be uploaded on website forthwith. Copy of order be also forwarded to learned counsel through e- mail. 3. Today, Ms. Vibhooti Malhotra, learned counsel for respondents states that benefit of tax deducted at source (i.e. Rs.2,40,000/-) has been allowed in assessment year 2018-19. She has placed on record rectification order dated 18th July, 2020. 4. statement made by learned counsel for respondents is accepted by this Court and respondents are held bound by same. 5. In view thereof, present writ petition is disposed of as satisfied. 6. order be uploaded on website forthwith. Copy of order be also forwarded to learned counsel through e-mail. MANMOHAN, J SANJEEV NARULA, J JULY 27, 2020 KA W.P. (C) 1519/2020 Page 2 of 2 Virag Tiwari v. Central Board of Direct Taxes & Anr

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