Shapoorji Pallonji and Company Ltd. v. Commissioner of Income-tax (TDS), Patna / Asstt. Commissioner of Income-tax (TDS), Patna/ National Building Corporation Ltd. / The State of Bihar
[Citation -2020-LL-0820-29]

Citation 2020-LL-0820-29
Appellant Name Shapoorji Pallonji and Company Ltd.
Respondent Name Commissioner of Income-tax (TDS), Patna / Asstt. Commissioner of Income-tax (TDS), Patna/ National Building Corporation Ltd. / The State of Bihar
Court HIGH COURT OF PATNA
Relevant Act Income-tax
Date of Order 20/08/2020
Assessment Year 2013-14, 2014-15
Judgment View Judgment
Keyword Tags statutory remedy • tax at source • refund
Bot Summary: 3 threatening recovery of income tax at source for the financial years 2012-13 and 2013-14 be quashed. For any other relief/reliefs to which the petitioner is otherwise found entitled to. Shri Rajeev Kumar Singh, learned counsel for the Patna High Court CWJC No.66 of 2015(6) dt.20-08-2020 2/2 Respondent No. 3, states that the present petition has become infructuous inasmuch as prior to the institution of the present petition, amount of T.D.S. stood already deducted and, as such, it is always open to the petitioner to take recourse to statutory remedy as is otherwise available in law. At this stage, Shri D.V. Pathy, learned counsel, states that liberty be reserved to the petitioner to initiate appropriate proceeding seeking refund of the T.D.S. amount already deducted by Respondent No. 3. Petition is disposed of clarifying that the issue of limitation shall not come in the way of the petitioner in pursuing the statutory remedy in accordance with law. This the petitioner must do within a period of 30 days from today. Interlocutory application, if any, shall also stand disposed of.


IN HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.66 of 2015 Shapoorji Pallonji and Company Ltd. S/O Late Durlov Chandra Ghosh R/O 1925,Chakgaria,Hiland Park,17 A2 Brook Tower, Kolkata-94. Corporate Office at S.P Centre,41/44 Minoo Desai Marg,P.OP.S-Colaba,Mumbai- 400005 Maharastraand Branch Office at Indian Institute of Patna Campus, Amhara,P.O P.S-Bihta,Distt.-Patna Petitioner/s Versus 1. Commissioner Of Income Tax (TDS), having its office at Annexe C.R. Building, Beer Chand Patel Marg, Patna. 2. Asstt. Commissioner of Income Tax (TDS),having its office at 6th Floor, Annexe C.R.Building, Beer Chand Patel Marg, Patna. 3. National Building Corporation Ltd. through its General Manager having its office at 404,4th Floor, Maurya Tower, Maurya Lok Complex, Patna- 800001. 4. State of Bihar through Principal Secretary,Energy Department, Govt. of Bihar,Patna. Respondent/s Appearance : For Petitioner/s : Mr. D.V.Pathy, Advocate. For Respondent/s : Mrs. Archana Sinha @ Archana Shahi, Advocate Mr. Rajeev Kumar Singh, Advocate CORAM: HONOURABLE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL ORDER (Per: HONOURABLE CHIEF JUSTICE) 6 20-08-2020 Petitioner has prayed for following relief(s): (i) notice dated 21.11.2014 (as contained in Annexure-2) issued by respondent no. 3 threatening recovery of income tax at source for financial years 2012-13 and 2013-14 be quashed. (ii) For any other relief/reliefs to which petitioner is otherwise found entitled to. Shri Rajeev Kumar Singh, learned counsel for Patna High Court CWJC No.66 of 2015(6) dt.20-08-2020 2/2 Respondent No. 3, states that present petition has become infructuous inasmuch as prior to institution of present petition, amount of T.D.S. stood already deducted and, as such, it is always open to petitioner to take recourse to statutory remedy as is otherwise available in law. At this stage, Shri D.V. Pathy, learned counsel, states that liberty be reserved to petitioner to initiate appropriate proceeding seeking refund of T.D.S. amount already deducted by Respondent No. 3. Liberty is reserved. Petition is disposed of clarifying that issue of limitation shall not come in way of petitioner in pursuing statutory remedy in accordance with law. However, this petitioner must do within period of 30 days from today. Interlocutory application, if any, shall also stand disposed of. (Sanjay Karol, CJ) ( S. Kumar, J) K.C.Jha/- U Shapoorji Pallonji and Company Ltd. v. Commissioner of Income-tax (TDS), Patna / Asstt. Commissioner of Income-tax (TDS), Patna/ National Building Corporation Ltd. / State of Bihar
Report Error