The Tax Publishers2021 TaxPub(DT) 1205 (Guj-HC) : (2021) 280 TAXMAN 0029

CONSTITUTION OF INDIA, 1950

Article 226 Section 201

Where the controversy with regard to short payment of TDS was in narrow compass this writ application was disposed of with a direction to CIT(CPC) to effect the necessary correction/deletion of the outstanding demand shown online within a period of four weeks from the date of receipt of this order.

Writ - Maintainability - Controversy with regard to short payment of TDS was in narrow compass -

Assessee filed writ application on the ground that it had not received any order under sections 201(1)/201(1A), the recovery notices are still being issued by AO for the recovery of the short payment of TDS.Held: It appears that, although the stance of the revenue herein was that the outstanding demand in subject was under the verification and the correction/deletion of the outstanding demand was under the process at the level of CPC. The CIT(CPC) was not before the Court as one of the party respondents. However, as the controversy was in narrow compass, this writ application was disposed of with a direction to CIT(CPC) to effect the necessary correction/deletion of the outstanding demand shown online within a period of four weeks from the date of receipt of this order.

REFERRED :

FAVOUR : In favour of assessee.

A.Y. :



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