2023 (4) TMI 1116

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...., Advocate. Respondent Through: Mr Sanjay Kumar, Sr. Standing Counsel with Ms Hemlata Rawat, Advocate. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL) W.P.(C) 3577/2023 & CM No.13841/2023[Application filed on behalf of the petitioner seeking interim relief] 1. Issue notice. 1.1 Mr Sanjay Kumar, learned senior standing counsel, accepts notice on behalf of th....

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....nvolved in the instant writ petition also obtain in W.P.(C) 2115/2023. 6. The principal allegation against the petitioner is, that the Work Contract Tax (WCT), as compared to the previous Financial Years (FYs), has increased substantially, and that no payment has been made by the petitioner. 7. According to the Assessing Officer (AO), in the FY in issue i.e., FY 2015-16 [AY 2016-17], the petitio....

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....on, that the statutory liability for the AY in issue i.e., AY 2016-17, amounting to Rs. 8,51,65,846/- had been paid in the subsequent year. 9. Furthermore, it was also asserted, that the petitioner had not claimed as expenditure the taxes, which were payable, and had remained unpaid in the period in issue i.e., AY 2016-17. 9.1 For this purpose, the relevant documents, including the balance sheet....

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....pany has duly declared its statutory liability as on 31.03.2016 of Rs. 8,51,65,846/- which were subsequently paid. These are as per books of accounts. These are as per audited balance sheet filed with the Dept. In the note no. 5 of the Audited Financials under the head "Other Current Liabilities" statutory liabilities have been duly reflected, it is Rs. 8,51,65,074/- as on 31.03.2016 and Rs. 1,16,....