| HC grants relief to petitioner in TDS dispute, raps I-T Dept for delay | | |
Early Times Report
JAMMU, Aug 6: In a significant judgment, the High Court of Jammu & Kashmir and Ladakh has granted relief to a petitioner in a tax deduction at source (TDS) dispute, pulling up the Income Tax Department for failure to act upon an appellate order passed in 2019.
The petitioner, Sanju Aggarwal, had challenged a rectification order issued by the Centralised Processing Centre of the Income Tax Department in 2017, contending that it was passed beyond the statutory period of four years and without affording her any opportunity of hearing.
Despite a favourable order passed by the Commissioner of Income Tax (Appeals) on January 23, 2019, directing the Assessing Officer to verify the TDS claim and allow credit if found in order, the Department instead issued a fresh demand notice in February 2020.
Hearing the writ petition, the Division Bench comprising Chief Justice Arun Palli and Justice Rajnesh Oswal observed that the petitioner had been diligently pursuing her case since 2020. The Court allowed her to approach the appellate authority afresh within two weeks and ruled that the interim stay granted earlier on August 28, 2020, shall continue until the matter is finally decided.
The Division Bench also held that the benefit of Section 14 of the Limitation Act would be available to the petitioner for the period during which was prosecuting the case before the High Court.
The petition was accordingly disposed of in view of the statements made by both counsels.
(JNF) |
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