Petitioner directed Housing Board to deposit outstanding TDS of Rs.28,286/-. Court, per agreement of counsel, directed Board to regularize amount with interest and deposit to IT Department within one month.
Board to regularize TDS of Rs.28,286/- with interest and deposit with IT Department within one month.
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GAHC010100712019
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/2990/2019
HATEM ALI CHOUDHURY
S/O LT. BOLAI DEWANI, R/O HOUSE NO. 23, ANUPAM NAGAR, HATIGAON, GUWAHATI-38,
VERSUS
THE ASSAM STATE HOUSING BOARD AND ANR. R.G.BARUAH ROAD, GUWAHATI-05, TO BE REP. BY THE COMMISSIONER, ASSAM STATE HOUSING BOARD, R.G. BARUAH, ROAD, GUWAHATI-05
2:INCOME TAX DEPARTMENT REPRESENTED BY THE COMMISSIONER INCOME TAX GUWAHATI AAYAKAR BHAWAN G.S. ROAD GUWAHATI-05.
3:PRINCIPAL COMMISSIONER
TDS AAYAKAR BHAWAN G.S. ROAD GUWAHATI-05.
4:PRINCIPAL CIT
GUWAHATIM AAYAKAR BHAWAN G.S.ROAD GUWAHATI-05.
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5:INCOME TAX OFFICER 3(5)
AAYAKAR BHAWAN G.S. ROAD GUWAHATI-05
Advocate for the Petitioner : MR. R ISLAM
Advocate for the Respondent : MS. A BHUYAN(SC, A S H B)
BEFORE HONOURABLE MR. JUSTICE KARDAK ETE
ORDER
Date : 03.05.2024
Heard Mr. R. Islam, learned counsel for the petitioner. Also heard Mr. T.R. Gogoi, learned standing counsel, Assam State Housing Board and Dr. B.N. Gogoi, learned standing counsel, Income Tax Department.
The present writ petition has been filed for a direction to the Assam State Housing Board to deposit the TDS amount of Rs.28,286/- plus interest accrued thereon along with interest accrued on Rs.57,442/- payable to the IT department, for which IT notice has been issued against the petitioner to the outstanding amount of Rs.101,540/-.
Mr. T.R. Gogoi, learned standing counsel, Assam State Housing Board by referring to the affidavit-in-opposition filed on behalf of the Board submits that the Board has deducted TDS amount of Rs.1,50,766/-, Rs.28,286/-, Rs.6,731/- & Rs.50,711/-= Total Rs.2,36,494/-. The deducted TDS amount of Rs.1,50,766/- only has been deposited on 18.04.2008. The deducted amount of Rs.6,731/- & Rs.50,711/- (Total Rs.57,422/- only) has been regularized with the I.T. Deptt. On 18.02.2019 except the amount of Rs.28,286/- only. The amount of Rs.28,286/- only along with interest accrued on the principle amount will be regularized and deposited with the I.T. Deptt. soon.
In view of the above and as agreed to by the learned counsel for the parties, this writ petition stands disposed of with a direction to the respondent Assam State Housing Board to regularize the TDS amount of Rs.28,286/- along with interest accrued to the principal amount and deposit the same with the Income Tax Department within one month from today.
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Writ petition stands disposed of.
JUDGE
Comparing Assistant
2 issues framed by the court
Whether the respondent-Assam State Housing Board must deposit the outstanding TDS amount of Rs.28,286/- with interest to the IT Department.
Whether the writ petition should be disposed of with a direction to regularize TDS.
1 provisions across 1 enactments
HATEM ALI CHOUDHURY
THE ASSAM STATE HOUSING BOARD
INCOME TAX DEPARTMENT
KARDAK ETE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
