Jodhpur Vidyut Vitran Nigam Ltd. V. Union of India and Commissioner of Income Tax \\u2013 TDS and Commissioner of Income Tax (Appeals) and Deputy Commissioner of Income Tax \\u2013 TDS

CW/1729/2010

AI Insights

The case involves multiple writ petitions filed by Jodhpur Vidyut Vitran Nigam Ltd. against various respondents including the Union of India and several commissioners of income tax, concerning issues related to tax deductions at source (TDS). The petitions were connected and addressed similar legal questions regarding the application and interpretation of TDS provisions. However, the primary reason for the dismissal of these petitions was the favorable decision in a related regular appeal, which rendered the writ petitions unnecessary.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 811950 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 15-02-2018
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K K BISSA
• Assessee Lawyers: ANIL BHANSALI; BHAGIRATH PATEL
• Keywords: Civil Writ Petition; Income Tax; Infructuous; TDS

Judgement Text

"HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 9031 / 2013 Jodhpur Vidyut Vitran Nigam Ltd., New Power House, Jodhpur ----Petitioner Versus 1. Union of India, through the Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. 2. The Commissioner of Income Tax – TDS, Central Revenue Building, Statue Circle, C-Scheme, Jaipur. 3. The Commissioner of Income Tax (Appeals), Aykar Bhawan, Paota C Road, Jodhpur. 4. The Deputy Commissioner of Income Tax – TDS Aykar Bhawan, Paota C Road, Jodhpur. ----Respondent Connected With S.B. Civil Writ Petition No. 1729 / 2010 Jodhpur Vidyut Vitran Nigam Ltd., New Power House, Jodhpur through its Officer (Budget), Deepak Arora S/o BadriLal Arora, aged 38 years. ----Petitioner Versus 1. Union of India, through the Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. 2. The Commissioner of Income Tax – I, Jodhpur. 3. The Commissioner of Income Tax (Appeals), Jodhpur. 4. The Income Tax Officer (TDS–1), Jodhpur. ----Respondent S.B. Civil Writ Petition No. 1730 / 2010 Jodhpur Vidyut Vitran Nigam Ltd., New Power House, Jodhpur through its Officer (Budget), Deepak Arora S/o BadriLal Arora, aged 38 years. ----Petitioner Versus 1. Union of India, through the Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. 2. The Commissioner of Income Tax – I, Jodhpur. 3. The Commissioner of Income Tax (Appeals), Jodhpur. (2 of 3) [CW-9031/2013] 4. The Income Tax Officer (TDS–1), Jodhpur. ----Respondent S.B. Civil Writ Petition No. 1731 / 2010 Jodhpur Vidyut Vitran Nigam Ltd., New Power House, Jodhpur through its Officer (Budget), Deepak Arora S/o BadriLal Arora, aged 38 years. ----Petitioner Versus 1. Union of India, through the Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. 2. The Commissioner of Income Tax – I, Jodhpur. 3. The Commissioner of Income Tax (Appeals), Jodhpur. 4. The Income Tax Officer (TDS–1), Jodhpur. ----Respondent S.B. Civil Writ Petition No. 1733 / 2010 Jodhpur Vidyut Vitran Nigam Ltd., New Power House, Jodhpur through its Officer (Budget), Deepak Arora S/o BadriLal Arora, aged 38 years. ----Petitioner Versus 1. Union of India, through the Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. 2. The Commissioner of Income Tax – I, Jodhpur. 3. The Commissioner of Income Tax (Appeals), Jodhpur. 4. The Income Tax Officer (TDS–1), Jodhpur. ----Respondent S.B. Civil Writ Petition No. 1734 / 2010 Jodhpur Vidyut Vitran Nigam Ltd., New Power House, Jodhpur through its Officer (Budget), Deepak Arora S/o BadriLal Arora, aged 38 years. ----Petitioner Versus 1. Union of India, through the Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. 2. The Commissioner of Income Tax – I, Jodhpur. (3 of 3) [CW-9031/2013] 3. The Commissioner of Income Tax (Appeals), Jodhpur. 4. The Income Tax Officer (TDS–1), Jodhpur. ----Respondent S.B. Civil Writ Petition No. 9030 / 2013 Jodhpur Vidyut Vitran Nigam Ltd., New Power House, Jodhpur. ----Petitioner Versus 1. Union of India, through the Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. 2. The Commissioner of Income Tax – TDS, Central Revenue Building, Statue Circle, C-Scheme, Jaipur. 3. The Commissioner of Income Tax (Appeals), Aykar Bhawan, Paota C Road, Jodhpur. 4. The Deputy Commissioner of Income Tax – TDS Aykar Bhawan, Paota C Road, Jodhpur. ----Respondent _____________________________________________________ For Petitioner(s) : Mr. Anil Bhansali with Mr. Bhagirath Patel For Respondent(s) : Mr. K.K. Bissa _____________________________________________________ HON'BLE MS. JUSTICE NIRMALJIT KAUR Order 15/02/2018 Learned counsel for the petitioner states that the regular appeal has since been decided in their favour, therefore the present writ petitions are rendered infructous. Dismissed accordingly. (NIRMALJIT KAUR),J. Praveen/69-75 Powered by TCPDF (www.tcpdf.org) "