Patna High Court
Sharda ConstructionversusPrincipal Chief Commissioner of Income Tax (TDS) Patna
- Decided
- Disposal
- DISPOSED
Holding
The court held that, given the respondents' assurance of processing the credit within four weeks, the writ petition was disposed without granting mandamus.
Summary
Sharda Construction filed a writ petition seeking a mandamus directing the Income Tax authorities to credit TDS deducted in AY 2010-11 under Section 199 and to modify the demand notice, and also seeking a direction to Punjab National Bank to upload its TDS return for the same year so that the credit appears in Form 26AS. The respondents, the Principal Chief Commissioner of Income Tax and the Joint Commissioner, assured that the credit would be processed within four weeks. The court, noting the respondents' undertaking, declined to issue the writ and disposed of the petition. No further relief was granted.
Issues considered
- Whether a writ of mandamus can be issued to compel the Income Tax authorities to credit TDS under Section 199 of the Income Tax Act, 1961.
- Whether a bank can be directed to upload its TDS return for a past assessment year to enable credit in Form 26AS.
- Whether the petition is maintainable when the respondents have promised to process the credit within a short period.
Legislation cited
- Income Tax Act, 1961 — s. 194A, 199
Subjects
- tax deduction at source
- mandamus
- Form 26AS
- Income Tax Act
- writ jurisdiction
- credit of tax
- assessment year
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.7682 of 2025
======================================================
Sharda Construction a partnership firm having its office at New Area,
Maharajganj Road, Aurangabad, Bihar-824102 through its authorized
signatory Sanjay Kumar, Male, aged about 59 years, son of Shri Mahabir
Prasad, resident of Near Zila School Chowk, Muhalla-Gopiganj, Daltonganj,
Palamu,Jharkhand-822101.
... Petitioner/s
Versus
1. Principal Chief Commissioner of Income Tax (TDS) Patna having its office
at Vikas Bhawan, Patna-800001.
2. Joint Commissioner of Income Tax, Range-3, Gaya.
3. Punjab National Bank, M.G. Road Branch, Aurangabad.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. D.V. Pathy, Sr. Adv.
Mr. Sadashiv Tiwari, Adv.
For the Respondent/UOI : Ms. Archana Sinha @ Archana Shahi, Sr. S.C.
Ms. Shilpi Keshri, Jr. S.C.
Mr. Alok Kumar Shahi, Adv.
For the Respondent No.3 : Mr. Prabhat Kumar Sharan, Adv.
Mr. Jayant Kumar Sharan, Adv.
Mr. Hemant Kumar Sharan, Adv.
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE RAJ KUMAR
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
3 17-06-2026 The present writ petition has been filed seeking the
following reliefs:-
“i) for issue of a writ of mandamus or any other
appropriate writ (s) to the respondent no. 2 to give credit to
the tax deducted at source and paid into the government
account statutorily admissible in computing the tax liability
under Section 199 of the Income Tax Act, 1961 (hereinafter
called the Act) for the Assessment Year 2010-11 taking credit
of tax deducted at source verifiable with reference to
certificate of deduction of tax at source and the updated Form
26AS displayed on the web portal of Income Tax Department
and modify the notice of demand accordingly.
Patna High Court CWJC No.7682 of 2025(3) dt.17-06-2026
2/2
ii) for a direction to the respondent no. 3 to upload its
return of TDS for the Assessment Year 2010-11 containing
details of payment of tax deducted at source under section
194A of the Act to enable display of such tax on the web
portal of the Income Tax Department in Form 26AS in order
to enable credit thereof.”
2. At the outset, the learned senior counsel appearing
for the respondents No. 1 & 2 submits that the claim of the
petitioner for grant of tax credits/refund of the tax deducted at
source, is being processed and would be given effect to within a
period of four weeks’ from today. It is directed accordingly.
3. On the aforesaid premise, the present writ petition
stands disposed of.
(Mohit Kumar Shah, J)
( Raj Kumar, J)
kanchan/-
U
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