M/S. PARTH CONSTRUCTION COMPANY THR.ITS DIRECTOR ALOK GOEL Vs. STATE OF U.P. THROUGH SECY. INSTITUTIONAL FINANCE/TAX & REGISTRATI

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) Petitioner has made the following prayers:

(3.) The dispute relates to refund of amount of TDS deducted by Assistant Commissioner (Trade Tax). In this regard in the counter affidavit nothing has been said expressly as to why the amount is not refundable to petitioner.