2024 (11) TMI 504

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....). 2. The case of the petitioner herein is that the petitioner is engaged in the business of construction and development works. The petitioner performed various contracts under the respondent No. 2. In respect to those works, though the petitioner had received the contractual amount after deduction of tax, more particularly, for the 3 (three) financial years i.e. 2008-09, 2009-10 and 2010-11, however, in the year 2019, when notices were issued to the petitioner by the Income Tax Department, it came to light that there was no deposit being made by the respondent No. 2 of an amount of Rs. 71,85,065/- (Rupees Seventy One Lakh Eighty Five Thousand Sixty Five) which was deducted from the bills of the petitioner, more particularly, in respect t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....whether the amount have been duly deposited in the correct PAN number. 5. Mr. U.K. Goswami, the learned CGC appearing on behalf of the BRO submitted that in the last week of September, 2024 on various dates the amount of Rs. 71,83,788/- (Rupees Seventy One Lakh Eighty Three Thousand Seven Hundred Eighty Eight) had been duly deposited in favour of the PAN number of the petitioner being AAYFS9156R and in that regard had placed the various Form No. 16A evidencing the deposit of the said amount. 6. It was also submitted that though the petitioner has claimed Rs.71,85,065/- (Rupees Seventy One Lakh Eighty Five Thousand Sixty Five), however, an amount of Rs. 71,83,788/- (Rupees Seventy One Lakh Eighty Three Thousand Seven Hundred Eighty Eight) ....