Single Judge disposal of CWP CHPW 1044 of 2017. Court directed respondents to release security amount in excess of pending demand adjudicated by appellate authority within four weeks.
Direction to respondents 1 and 2 to release amount in excess of demand subject to adjudication within four weeks.
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IN THE HIGH COURT OF HIMACHAL PRADESH SHIMLA
CWP No. 1044 of 2017 Date of Decision: 05.07.2017
Lachhu Ram …..Petitioner.
Versus
The Assistant Commissioner Income Tax (TDS) and Ors.
....Respondents.
Coram:
The Hon’ble Mr. Justice Sanjay Karol, Acting Chief Justice. The Hon’ble Mr. Justice Sandeep Sharma, Judge . Whether approved for reporting?1
For the Petitioner: Mr. Vinay Mehta, Advocate.
For the Respondents: Mr. Vinay Kuthiala, Senior Advocate, with Ms. Vandana Kuthiala, Advocate, for respondents No. 1 and 2. Ms. Devyani Sharma, Advocate, for respondent No.3.
Sanjay Karol, ACJ. (oral)
Response is stated to have been filed, though not on record. However, from the copy shown to us in Court, it is apparent that there is an outstanding demand of Rs. 1,70,345/plus interest against the petitioner. Learned counsel for the petitioner points out that the said demand is pending adjudication before the appropriate/appellate authority.
1 Whether reporters of the local papers may be allowed to see the judgment?
…2…
( Sanjay Karol), Acting Chief Justice 5th July, 2017 ( Sandeep Sharma ), Manjit /Shankar Judge.
1 issue framed by the court
Whether the petitioner is entitled to the release of security amount held in excess of the pending adjudication demand.
Lachhu Ram
The Assistant Commissioner Income Tax (TDS)
Ors.
Sanjay Karol
Sandeep Sharma
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
