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Rps Infrastructure Limited vs Assistant Commissioner Of Income Tax, ... on 23 March, 2021

Author: Rajiv Shakdher

Bench: Rajiv Shakdher, Talwant Singh

                          $~36
                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +      W.P.(C) 3850/2021
                                 RPS INFRASTRUCTURE LIMITED                      ..... Petitioner
                                                Through: Mr. Ved Kumar Jain, Adv.
                                                versus
                                 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-78,
                                 TDS-02                                      ..... Respondent
                                                Through: Mr. Deepak Anand, Adv.
                                 CORAM:
                                 HON'BLE MR. JUSTICE RAJIV SHAKDHER
                                 HON'BLE MR. JUSTICE TALWANT SINGH
                                          ORDER

                          %               23.03.2021
                          CM No.11612/2021
                          1.     Allowed, subject to just exceptions.

W.P.(C) No.3850/2021 & CM No.11611/2021

2. We are informed by the counsel for the parties that the issue raised in the instant case is similar to one which obtains in W.P.(C) 9483/2019, titled as Puri Constructions Private Limited vs. Additional Commissioner of & Ors. We are further informed that on 02.09.2019, notice was issued in the said writ petition and an interim order was passed.

3. We are further informed that the short issue which arises in the matter 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. Accordingly, issue notice. Mr. Deepak Anand 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 06.05.2021.

7. In the meanwhile, the order, if any, passed by the respondent-revenue, will not be given effect to till further orders of the court.

RAJIV SHAKDHER, J TALWANT SINGH, J MARCH 23, 2021/pmc Click here to check corrigendum, if any W.P.(C) 3850/2021 2/2 Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:25.03.2021 14:59:22