Harshdip Singh Dhillon vs Union Of India Through The Commissioner ... on 5 April, 2023

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Delhi High Court - Orders

Harshdip Singh Dhillon vs Union Of India Through The Commissioner ... on 5 April, 2023

Bench: Rajiv Shakdher

                           $~5
                           *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                           +      W.P.(C) 10828/2019
                                  HARSHDIP SINGH DHILLON                    ..... Petitioner
                                                  Through: Ms Anandini Kumari with                      Mr
                                                           Sandeep Das, Advs.

                                                      versus

                                  UNION OF INDIA THROUGH THE COMMISSIONER OF
                                  INCOME TAX TDS                      ..... Respondent
                                                Through: Mr Gaurav Gupta, Sr Standing
                                                           Counsel.
                                  CORAM:
                                  HON'BLE MR. JUSTICE RAJIV SHAKDHER
                                  HON'BLE MS. JUSTICE TARA VITASTA GANJU
                                                ORDER

% 05.04.2023 [Physical Hearing/Hybrid Hearing (as per request)]

1. The principal grievance of the petitioner is vis-a-vis the demand notice dated 04.02.2019 concerning Assessment Year (AY) 2013-14. 1.1 The impugned notice raises a demand amounting to Rs.15,36,220/- against the petitioner.

2. The petitioner says that tax at source was deducted from his salary by his erstwhile employer, i.e., Tulip Telecom Ltd. [in short, "TTL"]. It is, therefore, the petitioner's case that the demand raised against the petitioner is not sustainable in law and/or facts.

3. According to the petitioner, the issue involved is covered by the judgment of this court rendered in Sanjay Sudan vs. The Assistant Commissioner of Income Tax, 2023/DHC/001342.

W.P.(C) 10828/2019 1/2 Signature Not Verified Digitally Signed By:PREM MOHAN CHOUDHARY Signing Date:11.04.2023 16:49:05

4. The record shows that despite several opportunities having been given to the respondent/revenue, a counter-affidavit has not been filed in the matter.

5. List the matter on 04.05.2023.

6. Counsel for the parties will file their written submissions, not exceeding two pages each, at least two days before the next date of hearing.

RAJIV SHAKDHER, J TARA VITASTA GANJU, J APRIL 5, 2023 pmc Click here to check corrigendum, if any W.P.(C) 10828/2019 2/2 Signature Not Verified Digitally Signed By:PREM MOHAN CHOUDHARY Signing Date:11.04.2023 16:49:05

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Delhi High Court - Orders