Shri Kaushal Kumar Singh (Individual) v. The State of Bihar
Case brief
What is this about?
Patna High Court CWJC No.11691 of 2024 (order dt.20-08-2024), K. Vinod Chandran CJ and Partha Sarthy J. TDS not deposited with Income Tax Department; no evidence of amount deducted payable to Central Government; assessment year not mentioned; writ petition dismissed as withdrawn with liberty to file fresh writ petition; maintainability under Article 226 Constitution of India left open; respondents include State of Bihar Road Construction Department, Punjab National Bank and State Bank of India branch managers, NPCL, and Principal Commissioner Income Tax (TDS) Bihar.
What did the court decide?
Writ petition dismissed as withdrawn, with liberty to the petitioner to file a fresh writ petition (subject to the expressly left-open question of maintainability under Article 226 of the Constitution) ¶21