TMI Blog2017 (1) TMI 1713X X X X Extracts X X X X X X X X Extracts X X X X ..... D THAT:- Delay in deposit of TDS interest is liable to be paid in law which becomes non refundable. Be it as it may be the fact remains that the question of refund of interest to the petitioner in accordance to the law has to be decided and as respondent no.2, the competent authority has not taken any decision in this regard, we deem it appropriate to remand the matter back to respondent no.2 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Writ Petition No.13284 Of 2016 - - - Dated:- 23-1-2017 - Shri Rajendra Menon C.J. And Shri H.P.Singh, JJ. Shri Sankalp Kochar for the petitioner. Shri Sanjay K.Lal, Shri K.N.Pethia, Advocate, for respondent. ORDER Petitioner was awarded a contract by the National Highways Authority for construction of four lane road Jhansi- to Lakhnadon as per detail indicated in the wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so refunded. However, interest on the TDS deposited under section 201(1) and 201(1-A) of the Income Tax was not refunded and claiming refund of the interest which was deposited, once TDS has been refunded this writ petition has been filed. 2. Shri Sanjay Lal, learned counsel for respondent nos. 1 and 2 submits that merely because the tax was not liable to be paid, if the TDS was refunded ipso f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispose of this petition in the following manner: 3. On the petitioner's filing a certified copy of this order alongwith detailed claim for refund of interest on the TDS paid by the petitioner and deposited with the revenue by the respondent no.3 alongwith interest, respondent no.2 shall consider the claim of the petitioner, if required, hear the petitioner and respondent no.3 and thereafte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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