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Countrywide Promoters Pvt. Ltd vs Commissioner Of Income Tax (Tds)-1, ... on 17 May, 2021

Author: Rajiv Shakdher

Bench: Rajiv Shakdher, Talwant Singh

                          $~2
                          *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +      W.P.(C) 5319/2021
                                 COUNTRYWIDE PROMOTERS PVT. LTD.                        ..... Petitioner
                                             Through: Mr. Piyush Kaushik, Advocate
                                             versus
                                 COMMISSIONER OF INCOME TAX (TDS)-1, DELHI & ANR.
                                                                          ..... Respondents
                                                     Through:     Mr. Puneet Rai, Senior Standing
                                                                  Counsel with Ms. Adeeba Mujahid,
                                                                  Junior Standing counsel and
                                                                  Ms.Niharika Rathore, Advocate.

                                 CORAM:
                                 HON'BLE MR. JUSTICE RAJIV SHAKDHER
                                 HON'BLE MR. JUSTICE TALWANT SINGH
                                              ORDER

% 17.05.2021 [Court hearing convened via video-conferencing on account of COVID-19] CM Nos. 16387/2021

1. Allowed, subject to just exceptions.

W.P.(C) 5319/2021 & CM No.16386/2021

2. Mr. Piyush Kaushik, Advocate who appears on behalf of the petitioner, states that the issue, which arises for consideration in the instant petition, also subsists in various other matters. 2.1 By way of an illustration, our attention has been drawn to Annexure P-8 which concerns the interim order dated 08.04.2021, passed in W.P.(C) 4328/2021, titled DLF Home Developers Limited vs. Joint Commissioner of Income Tax (OSD).

3. In short, the issue, which arises for consideration, is: whether tax at source was required to be deducted by the petitioner/assessee, vis-à-vis External Development Charges paid to Haryana Shahari Vikas Pradhikaran [in short "HSVP"], formerly known as, Haryana Urban Development Authority [in short "HUDA"].

4. Accordingly, issue notice. Mr. Puneet Rai accepts notice on behalf on behalf of the respondents/revenue. Counter-affidavit will be filed within six weeks. Rejoinder, thereto, will be filed before the next date of hearing.

5. List the matter on 22.07.2021. In the meanwhile, the demand notice, which has been raised on 23.03.2021, for the present, shall not be given effect to.

RAJIV SHAKDHER, J TALWANT SINGH, J MAY 17, 2021 mr Click here to check corrigendum, if any W.P.(C) 5319/2021 Page 2 of 2 Signature Not Verified Digitally Signed By:HARIOM Signing Date:25.05.2021 16:33:17