AMBIENCE DEVELOPERS & INFRASTRUCTURE PVT.LTD. vs. COMMISSIONER OF INCOME TAX CENTRAL-II,
What did the High Court hold?
The Court accepted the undertaking of the respondent company that TDS in relation to the subject contract with the petitioner has been deducted and deposited with the Income Tax Authorities in accordance with law, and that a TDS certificate (Form 16A) would be furnished to the petitioner in due course. Based on this, the Court granted the petitioner's request to withdraw the petition. The petition was accordingly dismissed as withdrawn and disposed of. Any pending applications were also disposed of.
What were the facts?
The petitioner, Sandeep Kumar, filed a company petition against DSC Limited. The dispute concerned Tax Deducted at Source (TDS) in relation to a contract between the petitioner and the respondent. The respondent company, through its counsel, informed the Court that TDS in relation to the subject contract has since been deducted and deposited with the Income Tax Authorities as per law. The respondent also undertook to furnish a TDS certificate (Form 16A) to the petitioner in due course. The undertaking was accepted by the Court. The petitioner's counsel then sought leave to withdraw the petition.
What were the issues?
1. Whether the respondent company has complied with its obligation to deduct and deposit TDS in relation to the contract with the petitioner, as per law? (Question of fact and law, concerning provisions related to TDS under the Income Tax Act, 1961). Contentions: Assessee (Petitioner): Sought leave to withdraw the petition based on the respondent's submissions and undertaking. Revenue: Not recorded as a party or having made specific contentions in this proceeding. The respondent company's counsel made submissions regarding compliance with TDS obligations.
AI-generated summary — verify with the full judgment below
$~34 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CO.PET. 891/2015 & CO. APPL. 2425/2016 SANDEEP KUMAR ..... Petitioner Through: Mr. Sudhindra Tirpathi, Ms. Sona Babbar and Ms. Henna Narula, Advocates versus DSC LIMITED ..... Respondent Through: Mr. Rajnish Kumar, Advocate CORAM: HON'BLE MR. JUSTICE SIDDHARTH MRIDUL O R D E R % 03.02.2017 Learned counsel appearing on behalf of the respondent company states that the TDS in relation to the subject contract with the petitioner has since been deducted and deposited with the Income Tax Authorities, in accordance with law. Counsel for the respondent company further states that a TDS certificate - Form 16A shall be furnished to the petitioner in due course. The undertaking of the respondent company in this behalf is accepted. In view of the foregoing, learned counsel for the petitioner seeks leave to withdraw this petition. Leave granted. The petition is dismissed as withdrawn and stands disposed of accordingly. Pending applications also stand disposed of. SIDDHARTH MRIDUL, J FEBRUARY 03, 2017 Aj
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