Petition seeking relief against employer's unremitted TDS demands rejected under Article 136 as deductions were undisputed Petitioners challenged demands for unremitted TDS where employers deducted tax from their salaries but failed to deposit it. The SC declined to entertain ...
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Petition seeking relief against employer's unremitted TDS demands rejected under Article 136 as deductions were undisputed
Petitioners challenged demands for unremitted TDS where employers deducted tax from their salaries but failed to deposit it. The SC declined to entertain the claim under Article 136, noting the HC had found the deductions undisputed and no justification for treating the demands as outstanding against the petitioners. The Court refused to exercise discretionary jurisdiction and dismissed the petition.
Delay in filing was condoned. The Court expressly held that it was "not satisfied that it is a fit case to exercise our discretion under Article 136 of the Constitution of India." Consequently, the special jurisdiction under Article 136 was declined and the petition was dismissed. All pending applications stand disposed of. The order reflects a discretionary refusal without further substantive adjudication on merits under the apex-court jurisdictional power; no interlocutory reliefs were preserved.
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