NEW INDIA ASSURANCE CO. LTD. Vs. AYISHA

JUDGEMENT

(1.) The New India Assurance Company, that was the 1st respondent in WP(C) No.8280 of 2013, is the appellant before us, aggrieved by the judgment dtd. 21/2/2023 of a learned Single Judge in the Writ Petition.

(2.) The brief facts necessary for the disposal of this Writ Appeal are as follows:

(3.) In the Writ Petition that was filed, the challenge was essentially to the notice issued to the petitioner by the appellant herein intimating her of the deduction of tax that was effected from the interest amounts mentioned in the award. The petitioner also impugned Ext.P3 communication that was received from the appellant, intimating the petitioner of the payments effected based on the award, through four cheques that were drawn on the Corporation Bank, Thrissur. The prayer in the Writ Petition was essentially for quashing the communications issued to the petitioner and for issuing directions to the appellant herein to pay the interest amount without deducting tax at source.