Amit Kapoor v. M/S Pacific Educational Academy

Delhi High Court · 21 May 2013
J.R. Midha
O.M.P. 172/2013
other other

AI Summary

The Delhi High Court held that the petitioner can avail TDS benefits by filing a revised return and accepted parties' undertakings, disposing of the petitions accordingly.

Full Text
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40&41 HIGH COURT OF DELHI
O.M.P. 172/2013
AMIT KAPOOR Petitioner
Through : Ms. Manmeet Arora, Adv.
VERSUS
M/S PACIFIC EDUCATIONAL ACADEMY ... Respondent
Through : Mr. Sarvendra Singh and Mr. Rajesh Pathak, Advs.
O.M.P. 456/2013 and I.A.No.7359/2013
M/S PACIFIC EDUCATIONAL ACADEMY .... Petitioner
Through : Mr. Sarvendra Singh and Mr. Rajesh Pathak, Advs.
VERSUS
, AMIT KAPOOR Respondent
Through : Ms. ManmeetArora, Adv.
CORAM:
HON'BLE MR. JUSTICE J.R. MIDHA
21.05.2013
ORDER

1. This case was kept pending with respect to the objection of Amit Kapoor to para 4 ofthe affidavit of Prem Pal Kathuria in which Kathuria has undertaken to deposit the TDS ofRs.3,37,250/within 15 days and to give TDS certificate to Amit Kapoor in /i 2013:DHC:8415 respect ofthe same. The apprehension ofMr. Amit Kapoor is that he may not get the benefit of the TDS certificate for the financial years 2010-11 and 2011-12. Mi*. Sanjeev Sabharwal, the learned Standing Counsel for Income Tax Department is present in Court and he submits that Mr. Amit Kapoor will have to file revised return to get the benefit of the TDS deposited by Mr. Prem Pal Kathuria. In that view ofthe matter, the objection ofAmit Kapoor to para 4ofthe affidavit is not sustainable.

2. The learned counsel for Mr. Amit Kapoor submits that Mr. Prem Pal Kathuria should mention the financial year 2011-12 while depositing the TDS to which the learned counsel for Mr. Prem Pal Kathuria has no objection.

3. Both the parties have filed their respective undertakings by way ofaffidavit in terms ofthe order dated 14^^ May, 2013.

4. The undertakings ofboth the parties are accepted.

5. Both the petitions are disposed ofin terms ofthe order dated 14^'' May, 2013 and the undertakings given by them. Both the parties shall remain bound by the undertaking given by them to this Court.

6. Copy ofthis order be given dasti. MAY 21, 2013 aj J.R. MIDHA, J /!