SANJUKTA KULI AND 3 ORS. V. UNION OF INDIA AND 9 ORS.

WP(C)/1232/2018

AI Insights

The case involves two writ petitions filed by Sojoni Gayary and Aklab Basumatary, among others, against various respondents including the Union of India and the Income Tax Department. The petitioners, belonging to the scheduled tribe community and currently residing in Arunachal Pradesh, challenged the deduction of income tax at source from their salaries. They argued that such deductions were not applicable to them as per the provisions applicable to their community and region. The court, referencing a previous Full Bench decision, ruled in favor of the petitioners, ensuring that no tax would be deducted at source and any already deducted would be refunded.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 744023 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 06-03-2019
• Assessment Year: misc
• Other Referred Cases: Pradip Kumar Taye Vs. Union of India
• Laws Referred To: Pradip Kumar Taye Vs. Union of India, (2010) 2 GLR 367
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: S SAIKIA
• Assessee Lawyers: C GOSWAMI
• Keywords: Income Tax; Refund; Salary deduction; Scheduled Tribe

Judgement Text

"Page No.# 1/6 GAHC010039512018 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C) 1787/2018 1:SOJONI GAYARY AND 2 ORS. W/O. LT. BOSS KUMAR GAYARY, RESIDENT OF VILLAGE BHALAGURI, P.O. KADAMGURI, PS. GOGAMUKH, DIST. DHEMAJI, ASSAM, PRESENTLY RESIDING AT NIRJULI, ITANAGAR, DIST. PAPUNGPARE, ARUNACHAL PRADESH, PIN- 791109 2: AKLAB BASUMATARY S/O. GEDRA BASUMATARY RESIDENT OF VILLAGE- ALUPARA P.O. ALUPARA P.S. GOHPUR DIST. BISWANATH ASSAM. PRESENTLY RESIDING AT NIRJULI ITANAGAR DIST. PAPUNGPARE ARUNACHAL PRADESH PIN-791109 3: SUNIL BASUMATARY S/O. BILSON BASUMATARY RESIDENT OF VILLAGE SESA DAIMUK P.O. ALUPARA DIST. SONITPUR ASSAM. PRESENTLY RESIDINT AT NIRJULI ITANAGAR DISTRICT PAPUNGPARE ARUNACHAL PRADESH PIN-79110 VERSUS 1:UNION OF INDIA AND 9 ORS. TO BE REPRESENTED BY THE SECRETARY TO THE GOVT. OF INDIA, DEPARTMENT OF FINANCE, NEW DELHI-110001 Page No.# 2/6 2:THE SECRETARY CENTRAL BOARD OF DIRECT TAXES NEW DELHI-110001 3:THE CHIEF COMMISSIONER OF INCOME TAX AAYAKAR BHAWAN G.S. ROAD GUWAHATI-5 4:COMMISSIONER OF INCOME TAX (TDS) NER AAYAKAR BHAWAN G.S. ROAD GUWAHATI-5. 5:COMMISSIONER OF INCOME TAX (TECHNICAL) AAYAKAR BHAWAN G.S. ROAD GUWAHATI-5. 6:THE COMMISSIONER OF INCOME TAX AAYAKAR BHAWAN GANESHGHAT TEZPUR ASSAM. 7:THE INCOME TAX OFFICER (TDS) AAYAKAR BHAWAN GANESHGHAT TEZPUR ASSAM. 8:NORTH EASTERN REGIONAL INSTITUTE OF SCIENCE AND TECHNOLOGY (NERIST) TO BE REPRESENTED BY ITS DIRECTOR NIRJULI ITANAGAR ARUNACHAL PRADESH PIN-791109 9:THE REGISTRAR FINANCE NORTH EASTERN INSTITUTE OF SCIENCE AND TECHNOLOGY (NERIST) NIRJULI ITANAGAR ARUNACHAL PRADESH PIN- 791109 Page No.# 3/6 10:THE DEPUTY REGISTRAR FINANCE NORTH EASTERN INSTITUTE OF SCIENCE AND TECHNOLOGY (NERIST) NIRJULI ITANAGAR ARUNACHAL PRADESH. PIN- 79110 Advocate for the Petitioner : MR. C GOSWAMI Advocate for the Respondent : ASSTT.S.G.I. Linked Case : WP(C) 1232/2018 1:SANJUKTA KULI AND 3 ORS. D/O LT. OPEM KULI R/O VILL- NO. 2 PARBATIPUR P.O. MERBIL P.S. LALUK DIST. LAKHIMPUR ASSAM PRESENTLY RESIDING AT NIRJULI ITANAGAR DIST. PAPUNGPARE ARUNACHAL PRADESH PIN - 791109. 2: SRI DEBA KANTA RABHA S/O ANDHARU RABHA R/O VILL- KHENAPARA P.O. AND P.S. BOKO DIST. KAMRUP ASSAM PRESENTLY RESIDING AT NIRJULI ITANAGAR DIST. PAPUNGPARE ARUNACHAL PRADESH PIN - 791109. Page No.# 4/6 3: SRI GOBIN DEURI S/O DHARMASING DEURI R/O VILL- PICHOLA DEURI GOAN P.O. JORABARI DIST. LAKHIMPUR ASSAM PRESENTLY RESIDING AT NIRJULI ITANAGAR DIST. PAPUNGPARE ARUNACHAL PRADESH PIN - 791109. 4: SRI BABUL CH. DEURI S/O PAKHIRAJ DEURI R/O VILL- JOYPUR PICHALA P.O. BHOGPUR CHARIALI DIST. LAKHIMPUR ASSAM PRESENTLY RESIDING AT NIRJULI ITANAGAR DIST. PAPUMPARE ARUNACHAL PRADESH PIN - 791109 VERSUS 1:UNION OF INDIA AND 9 ORS. TO BE REP. BY THE SECRETARY TO THE GOVT. OF INDIA DEPARTMENT OF FINANCE NEW DELHI- 110001. 2:THE SECRETARY CENTRAL BOARD OF DIRECT TAXES NEW DELHI - 110001. 3:THE CHIEF COMMISSIONER OF INCOME TAX AAYAKAR BHAWAN G.S. ROAD GUWAHATI -5. 4:THE COMMISSIONER OF INCOME TAX (TDS) NER AAYAKAR BHAWAN G.S. ROAD GUWAHATI -5 5:COMMISSIONER OF INCOME TAX (TECHNICAL) AAYAKAR BHAWAN Page No.# 5/6 G.S. ROAD GUWAHATI-5. 6:THE COMMISSIONER OF INCOME TAX AAYAKAR BHAWAN GANESHGHAT TEZPUR ASSAM 7:THE INCOME TAX OFFICER (TDS) AAYAKAR BHAWAN GANESHGHAT TEZPUR ASSAM 8:NORTH EASTERN REGIONAL INSTITUTE OF SCIENCE AND TECHNOLOGY (NERIST ) TO BE REP. BY ITS DIRECTOR NIRJULI ITANAGAR ARUNACHAL PRADESH PIN - 791109. 9:THE REGISTRAR FINANCE NORTH EASTERN REGIONAL INSTITUTE OF SCIENCE AND TECHNOLOGY (NERIST) NIRJULI ITANAGAR ARUNACHAL PRADESH PIN - 791109. 10:THE DEPUTY REGISTRAR FINANCE NORTH EASTERN REGIONAL INSTITUTE OF SCIENCE AND TECHNOLOGY (NERIST) NIRJULI ITANAGAR ARUNACHAL PRADESH PIN - 791109. Advocate for the Petitioner : MR. C GOSWAMI Advocate for the Respondent : SC INCOME TAX MR S SAIKIA Page No.# 6/6 BEFORE HONOURABLE MR. JUSTICE UJJAL BHUYAN ORDER Date : 06-03-2019 Heard Mr. C. Goswami, learned counsel for the petitioners and Mr. S. Saikia, learned Senior Standing Counsel, Income Tax Department. By filing the two writ petitions, petitioners seek a direction to the respondents not to deduct income tax at source from their salary and also to refund the deductions which have already been made. It is contended that petitioners belong to scheduled tribe community of the State of Assam and on account of their service, they are presently residing at Arunachal Pradesh. Learned counsel for the parties are in agreement that the issue raised in these two writ petitions is covered by a Full Bench decision of this Court in Pradip Kumar Taye Vs. Union of India, (2010) 2 GLR 367. In view of above, respondent No.7 shall ensure that there is no income tax deduction at source from the salary of the petitioners and if any deduction has been made, the same shall be refunded to the petitioner after due verification. Writ petitions are disposed of. JUDGE Comparing Assistant "