Hatem Ali Choudhury v. The Assam State Housing Board and Anr

ORDER Date : 03.05.2024

Heard Mr. R. Islam, learned counsel for the petitioner. Also heard Mr. T.R. Gogoi, learned standing counsel, Assam State Housing Board and Dr. B.N. Gogoi, learned standing counsel, Income Tax Department. The present writ petition has been filed for a direction to the Assam State Housing Board to deposit the TDS amount of Rs.28,286/- plus interest accrued thereon along with interest accrued on Rs.57,442/- payable to the IT department, for which IT notice has been issued against the petitioner to the outstanding amount of Rs.101,540/-. Mr. T.R. Gogoi, learned standing counsel, Assam State Housing Board by referring to the affidavit-in-opposition filed on behalf of the Board submits that the Board has deducted TDS amount of Rs.1,50,766/-, Rs.28,286/-, Rs.6,731/- & Rs.50,711/-= Total Rs.2,36,494/-. The deducted TDS amount of Rs.1,50,766/- only has been deposited on 18.04.2008. The deducted amount of Rs.6,731/- & Rs.50,711/- (Total Rs.57,422/- only) has been regularized with the I.T. Deptt. On 18.02.2019 except the amount of Rs.28,286/- only. The amount of Rs.28,286/- only along with interest accrued on the principle amount will be regularized and deposited with the I.T. Deptt. soon. In view of the above and as agreed to by the learned counsel for the parties, this writ petition stands disposed of with a direction to the respondent Assam State Housing Board to regularize the TDS amount of Rs.28,286/- along with interest accrued to the principal amount and deposit the same with the Income Tax Department within one month from today. Page No.# 3/3 Writ petition stands disposed of.

JUDGE Comparing Assistant

PageoNo.#o1/3 GAHC010100712019 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o CaseoNo.o:oWP(C)/2990/2019o HATEMoALIoCHOUDHURYo S/OoLT.oBOLAIoDEWANI,oR/OoHOUSEoNO.o23,oANUPAMoNAGAR,oHATIGAON,o GUWAHATI-38, VERSUSo THEoASSAMoSTATEoHOUSINGoBOARDoANDoANR.o R.G.BARUAHoROAD,oGUWAHATI-05,oTOoBEoREP.oBYoTHEoCOMMISSIONER,o ASSAMoSTATEoHOUSINGoBOARD,oR.G.oBARUAH,oROAD,oGUWAHATI-05 2:INCOMEoTAXoDEPARTMENT oREPRESENTEDoBYoTHEoCOMMISSIONER oINCOMEoTAX oGUWAHATI oAAYAKARoBHAWAN oG.S.oROAD oGUWAHATI-05. 3:PRINCIPALoCOMMISSIONER oTDS oAAYAKARoBHAWAN oG.S.oROAD oGUWAHATI-05. 4:PRINCIPALoCIT oGUWAHATIM oAAYAKARoBHAWAN oG.S.ROAD oGUWAHATI-05. Page No.# 2/3 5:INCOME TAX OFFICER 3(5) AAYAKAR BHAWAN G.S. ROAD GUWAHATI-05 Advocate for the Petitioner : MR. R ISLAM Advocate for the Respondent : MS. A BHUYAN(SC, A S H B) BEFORE HONOURABLE MR. JUSTICE KARDAK ETE