Bombay High Court
Pushkar Prabhat Chandra Jain vs Union Of India And Anr on 16 January, 2019
Author: M.S.Sanklecha
Bench: Akil Kureshi, M.S.Sanklecha
Priya Soparkar 1 902 wp 90-19-o
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.90 OF 2019
Pushkar Prabhat Chandra Jain ... Petitioner
V/s.
Union of India and anr. ... Respondents
---
Ms.Neha Anchliya with Mr.Naresh Jain i/by M/s Argud Partners
for the Petitioner.
Mr.Sham Walve for the Respondents.
---
CORAM : AKIL KURESHI AND
M.S.SANKLECHA, JJ.
DATE : JANUARY 16, 2019. P.C.:-
1. Petitioner is an individual assessee. He has sold the immovable property on which according to him the purchaser had also deducted at source of Rs.9 lakhs. However, the purchaser has neither issued certificate of deduction nor it appears, deposited such tax with the Government revenue. Under such circumstances, the department is ignoring the said sum of Rs.9 lakhs as tax having been paid by the petitioner. This has resulted into coercive recoveries by the Assessing Officer against the petitioner. In this ::: Uploaded on - 17/01/2019 ::: Downloaded on - 18/01/2019 04:32:17 ::: Priya Soparkar 2 902 wp 90-19-o context, the petitioner has challenged a communication dated 5 th February, 2018 as annexure "D" to the petition. Learned counsel for the petitioner submitted that in view of Section 205 of the Income Tax Act, 1961 even if the deductor does not deposit the tax with the department, the same cannot be recovered from the petitioner-payee. She relied on a decision of division bench of this Court in case of Yashpal Sahni Vs. Rekha Hajarnavis and ors.1.
2. Learned counsel Shri Walve prayed for time for filing reply.
Stand over to 30th January, 2019.
(M.S.SANKLECHA,J.) (AKIL KURESHI,J.) ....
1 (2007) 293 ITR 539(Bom) ::: Uploaded on - 17/01/2019 ::: Downloaded on - 18/01/2019 04:32:17 :::