Cwjc/66/2015 Of Shapoorji Pallonji And Company Ltd v. Commissioner Of Income Tax (Tds)

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.66 of 2015 ====================================================== Shapoorji Pallonji and Company Ltd. S/O Late Durlov Chandra Ghosh R/O1925,Chakgaria,Hiland Park,17 A2 Brook Tower, Kolkata-94. CorporateOffice 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. 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. Annexe C.R.Building, Beer Chand Patel Marg, Patna. 3.National Building Corporation Ltd. through its General Manager having itsoffice at 404,4th Floor, Maurya Tower, Maurya Lok Complex, Patna-800001. office at 404,4th Floor, Maurya Tower, Maurya Lok Complex, Patna-800001. 4.The State of Bihar through the Principal Secretary,Energy Department,Govt. of Bihar,Patna. Govt. of Bihar,Patna. ... ... Respondent/s ======================================================Appearance :For the Petitioner/s: Mr. D.V.Pathy, Advocate. For the Respondent/s: Mrs. Archana Sinha @ Archana Shahi, Advocate Mr. Rajeev Kumar Singh, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMARORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 6 620-08-2020Petitioner has prayed for the following relief(s): “(i) the notice dated 21.11.2014 (as contained inAnnexure-2) issued by the respondent no. 3threatening recovery of income tax at source for thefinancial years 2012-13 and 2013-14 be quashed.(ii) For any other relief/reliefs to which the petitioneris otherwise found entitled to.” Shri Rajeev Kumar Singh, learned counsel for the K.C.Jha/- U Respondent No. 3, states that the present petition has becomeinfructuous inasmuch as prior to the institution of the presentpetition, amount of T.D.S. stood already deducted and, as such,it is always open to the petitioner to take recourse to statutoryremedy 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 appropriateproceeding seeking refund of the T.D.S. amount alreadydeducted by Respondent No. 3. Liberty is reserved. Petition is disposed of clarifying that the issue oflimitation shall not come in the way of the petitioner in pursuingthe statutory remedy in accordance with law. However, this thepetitioner must do within a period of 30 days from today. Interlocutory application, if any, shall also standdisposed of. (Sanjay Karol, CJ) ( S. Kumar, J)