M/S VIJETA PROJECTS & INFRASTRUCTURES LIMITED Vs. THE STATE OF JHARKHAND THROUGH THE SECRETARY & COMMISSIONER

JUDGEMENT

(1.) This writ petition has been preferred for getting directions upon the respondents to refund the excess amount of Tax Deducted at Source (TDS) by the respondents - State Government. This amount is for the financial years 2007 - 08 and 2008 - 09. For these financial years, the assessments have already been completed by the respondents - State Authorities. These assessment orders are at Annexure - 1, 1/1, 2 and 2/1 onwards of the memo of this petition. Looking to these annexures, it appears that there is a detailed assessment orders and it has been stated by the State Government that there is an excess amount of TDS for different years as under : - <FRM>JUDGEMENT_119_LAWS(JHAR)9_2016.html</FRM>

(2.) It is submitted by the counsel for the petitioner that this amount, which is excessively deducted as TDS, should have been refunded within the period of six months from the date of the application.

(3.) It is further submitted by the counsel for the petitioner that for the financial year 2008 - 09, there is a revision in the calculation of the amount to be refunded by the respondents and the said revision is as under : - <FRM>JUDGEMENT_119_LAWS(JHAR)9_20161.html</FRM>