2013 (11) TMI 1659

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....ondents : Mr. S Deb, Sr. Advocate, Dr. A K Saraf, Advocate, Mr. A Goyal, Advocate, Mr. T K Deb, Advocate.   JUDGMENT & ORDER (ORAL) ( Deepak Gupta,CJ ) By means of this writ petition the petitioner has laid challenge to the communication dated 22nd January, 2011 sent by the Superintendent of Taxes, Government of Tripura to the M/s Bharat Heavy Electricals Ltd. directing them to deduc....

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.... Gannon Dunkerley and Co. Vs. State of Rajasthan, [(1993) 1 SCC 364] and by this Court in Biplab Kr. Ghosh Vs. Union of India, [WP(C) 73 OF 2013]. We further direct that the petitioner should cooperate with the Assessing Officer and the assessment should be completed latest by 28th February, 2014. In case any amount is found refundable to the petitioner the same shall be refunded alongwith interes....