Kirtikumar Shantilal Chandan vs Hitesh Pawanraj Mehta
2023 Latest Caselaw 9454 Bom

                                                       2-COMSS-11-2022.doc


            IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                ORDINARY ORIGINAL CIVIL JURISDICTION

                COMMERCIAL SUMMARY SUIT NO.11 OF 2022

KIRTIKUMAR SHANTILAL CHANDAN                       )...PLAINTIFF

         V/s.

HITESH PAWANRAJ MEHTA                              )...DEFENDANT

Mr.Nirman Sharma a/w. Mr.Ansh Karnawat, Mr.Sachin Chowdhari i/by.
Dharam & Co., Advocate for the Plaintiff.
None for the Defendant.

                           CORAM       :     ABHAY AHUJA, J.

                           DATE        :     7th SEPTEMBER 2023

P.C. :

1. This matter has been listed today for hearing on the legal issue

raised by the earlier Bench (Coram : Arif S. Doctor, J.) vide order dated

1st March 2023 prima facie observing that the suit is time barred.

Accordingly, Mr.Prathamesh Kamat, was appointed as Amicus Curiae in

the matter, to assist the Court. Mr.Sharma, learned Counsel for the

Plaintiff, would submit that the Tax Deducted at Source (TDS) on a

year to year basis can be construed as part payment, thereby

extending the period of limitation. He would submit that the

maintainability of the suit would be different from construing the tax

avk 1/2 2-COMSS-11-2022.doc

deducted at source to be part payment. Learned Counsel tenders

across the bar a short note. He also submits that he would furnish

judgments in support of his contention. However, the learned amicus

curiae is not available today. Accordingly, list this matter on 25th

September 2023 at 4.00 p.m.

(ABHAY AHUJA, J.)

avk 2/2 Signed by: Mrs.Arti V. Khatate Designation: PS To Honourable Judge Date: 07/09/2023 20:31:41