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DAYANAND PRASAD vs. THE STATE OF BIHAR
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY
Pet. Counsel
Manish Jha
Res. Counsel
Vikash Kumar

Petitioner / Applicant

DAYANAND PRASAD
Respondent THE STATE OF BIHAR
Court Patna High Court
State

Bihar

Date Jul 25, 2023
Order No.

Civil Writ Jurisdiction Case No. 10338 of 2023

Citation

2023(7) TAXREPLY 7679
Original Order
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ORDER

JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The petitioner is aggrieved with the fact that the mistake committed by the Executive Engineer, Road Division has resulted in mulcting of liability on the petitioner. Admittedly, the assessment was based on the deduction made by the Executive Engineer, Road Division and paid to the Department on behalf of the works contractor, the petitioner herein. 2. The petitioner submitted that it was wrongly paid on his behalf since there is another concern called Dayanand Prasad Sinha and Company, which is a separate entity. 3. The assessment order, however, indicated that the tax was assessed on the basis of the deductions made by the Executive Engineer, Road Division and paid to the Department, on behalf of the petitioner, as TDS. The allegation was that the works on which the tax was deducted was not disclosed by the petitioner in the returns filed. 4. The assessment order was challenged in appeal which also was dismissed. ....

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