Petitioners Mr. A.s. Nandy, Advocate_ v. Commissioner, Income Tax, Bhubaneswar & Anr._

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P (C) No. 18895 of 2015 Rasananda Sahoo ….. PetitionersMr. A.S. Nandy, Advocate Vs.….. Commissioner, Income Tax, Bhubaneswar & Anr. Opposite PartiesMr. A. Kedia, Junior Standing Counsel, Income Tax CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE MURAHARI SRI RAMAN ORDER09.08.2023 This matter is taken up through hybrid mode. Order No. 5 2. Heard Mr. A.S. Nandy, learned counsel appearing for the petitioner and Mr. A. Kedia, learned Junior Standing Counsel appearing for Income Tax Department. 3. The petitioner has filed this writ petition seeking direction to the opposite parties to refund T.D.S. amount of Rs.34,248/- with interest after performing due formalities. 4. Mr. A.S. Nandy, learned counsel appearing for the petitioner contended that since the petitioner has already made grievance before the authority under Annexure-2, the same should be considered and disposed of in accordance with law. 5. Mr. A. Kedia, learned Junior Standing Counsel appearing for Income Tax Department contended that there is proper procedure in the Income Tax Department for refund of T.D.S. amount. Instead of filing proper application, the petitioner has approached this Court by filing this writ petition seeking direction to dispose of the representation. 6. Considering the contentions raised by learned counsel for the parties and after going through the records, since the petitioner has made a representation, instead of filing proper application, for refund of T.D.S. amount, this Court is not inclined to issue any direction to the authority for disposal of his representation. However, liberty is granted to the petitioner to pursue his remedy before the appropriate authority by filing proper application in accordance with law. 7. With the above observation, the writ petition stands disposed of. Alok (DR. B.R. SARANGI) JUDGE (M.S. RAMAN) JUDGE Signature Not Verified Digitally SignedSigned by: ALOK RANJAN SETHYDesignation: SecretaryReason: AuthenticationLocation: Orissa High courtDate: 09-Aug-2023 17:27:37