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Experion Developers Pvt Ltd vs Joint Commissioner Of Income Tax (Osd) on 23 March, 2021

Author: Rajiv Shakdher

Bench: Rajiv Shakdher, Talwant Singh

                          $~32
                          *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +      W.P.(C) 3790/2021
                              EXPERION DEVELOPERS PVT LTD                     ..... Petitioner
                                               Through: Ms. Kavita Jha, Adv.
                                               versus
                              JOINT COMMISSIONER OF INCOME TAX (OSD) ..... Respondent
                                               Through: Mr. Pradeep Rai, Adv.
                              CORAM:
                              HON'BLE MR. JUSTICE RAJIV SHAKDHER
                              HON'BLE MR. JUSTICE TALWANT SINGH
                                         ORDER

% 23.03.2021 CM No.11394/2021

1. Allowed, subject to just exceptions.

W.P.(C) No.3790/2021 & CM No.11393/2021

2. Ms. Kavita Jha, who appears for the petitioner-assessee, says that the issue raised the instant matter is similar to the issue which obtains in W.P.(C) No.9483/2019, titled as Puri Constructions Private Limited vs. Additional Commissioner of & Ors.

2.1 Ms. Jha says that on 02.09.2019, notice was issued in the said writ petition and an interim order was passed.

3. Mr. Pradeep Rai, who appears for the respondent-revenue, says that in this particular case, demand order has been passed on 17.03.2021. 3.1 Mr. Rai says that the short issue which arises for adjudication in the present petition is: as to whether tax at source was required to be deducted by the petitioner-assessee vis.-a-vis qua External Development Charges ('EDC') paid to Haryana Urban Development Authority (in short 'HUDA').

4. Issue notice.

4.1 Mr. Pradeep Rai, as indicated above, who appears on advance notice, accepts service on behalf of the respondent-revenue.

5. A counter affidavit will be filed within four weeks from today. Rejoinder thereto, if any, will be filed before the next date of hearing.

6. List the matter on 6.5.2021.

7. In view of the fact that the demand has already been raised, for the present, the same will not be given effect to till further orders of this Court.

RAJIV SHAKDHER, J TALWANT SINGH, J MARCH 23, 2021/pmc Click here to check corrigendum, if any W.P.(C) 3790/2021 2/2 Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:25.03.2021 14:59:22