TMI Blog2016 (4) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... Circle-1 (1) Aligarh. We, therefore, decline to entertain this writ petition. - Writ Tax No. 312 of 2016 - - - Dated:- 5-4-2016 - Hon'ble Dilip Gupta And Hon'ble Surya Prakash Kesarwani, JJ. For the Petitioner : Indra Mani Tripathi For the Respondent : A.S.G.I.,S.C. ORDER This petition is directed against the communication dated 14 November 2014 sent by the Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eks so that the said authority could examine as to whether the the contract between the petitioner and postal department was a simple contract for a 'contract for sale of goods' or for carrying out works within the meaning of Section 194 (C) of Income Tax Act 1961 (hereinafter referred to as 'the Act'). It was further directed that the deduction of the TDS from the bills of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d have been allowed instead of the asking the petitioner to file a return of income for that purpose. Sri Krishna Agarwal learned counsel for the respondents has, however, submitted that there is no error in the impugned order as TDS already deducted could be refunded only when a return of income was filed and that the petitioner can file an appeal against the impugned order before the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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