2024 (4) TMI 1195

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....he Petitioner(s) No. 1 MS MANINI BHARTI WITH MS JAYANI B SHAH(8495) for the Petitioner(s) No. 1 MR NIKUNT K RAVAL(5558) for the Respondent(s) No. 1 COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Ms.Manini Bharti with learned advocate Ms.Jayani Shah for the petitioner. Learned advocate Ms.Shah has tendered draft amendment in both the petitions.....

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....t of TDS amount to the credit of the Government by the deductor. Reliance was also placed on the following orders. (i) Shantanu Awasthi v. Income Tax Officer, Ward 67(1), Delhi with other allied matters being W.P. (C) No.3518 of 2023 decided on 21st March, 2023 of Hon'ble High Court of Delhi; (ii) Abhijit Bhave v. Income Tax Officer, Circle 67(1), Delhi being W.P. (C) No.3989 of 2023 decided ....