Jharkhand High Court
M/S Agarwal Coke Industries vs The Central Coalfields Limited Through ... on 1 August, 2024
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P(T) No. 4280 of 2024
M/S AGARWAL COKE INDUSTRIES, a Proprietorship concern, having its
factory at Village - Kakori, P.O. & P.S- Trilochan Mahadev, District- Jaunpur
(Uttar Pradesh) through its Proprietor, Shri Pawan Kumar Agarwal, aged
about 70 years, S/o Late Shri Raghunathlal Agarwal, resident of Flat No.-
5B, Belair Apartment, Block-1, Jokhiram Durgadutt Lane, Main Road, P.O.-
G.P.O & P.S.- Kotwali, District- Ranchi (Jharkhand). ......... Petitioner
Versus
1. THE CENTRAL COALFIELDS LIMITED through its Chairman-cum-
Managing Director, having its office at Darbhanga House, P.O.- G.P.O., P.S.-
Kotwali, District- Ranchi (Jharkhand) PIN-834001.
2. THE GENERAL MANAGER (M&S), Central Coalfield Limited, having
its office at Darbhanga House, P.O.- G.P.O., P.S.- Kotwali, District- Ranchi
(Jharkhand) PIN-834001.
3. THE GENERAL MANAGER (FINANCE), Central Coalfield Limited,
Darbhanga House, P.O. G.P.O., P.S. Kotwali, District- Ranchi (Jharkhand)
PIN-834001
4. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME-TAX (TDS),
having its office at Central Revenue Building, 5A, Main Road, P.O.- G.P.O.,
P.S.- Chutia, District- Ranchi (Jharkhand) PIN-834001.
5. THE JOINT COMMISSIONER OF INCOME TAX (TDS), TDS Range,
Ranchi, having its office at Central Revenue Building, 5A, Main Road, P.O.-
G.P.O., P.S.- Chutia, District- Ranchi (Jharkhand) PIN-834001.
6. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), TDS
Range, Ranchi, having its office at Central Revenue Building, 5A, Main
Road, P.O.- G.P.O., P.S.- Chutia, District- Ranchi (Jharkhand) PIN-834001.
..... ... Respondents
CORAM: HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE ARUN KUMAR RAI
For the Petitioner : Mr. Nitin Kr. Pasari, Advocate
Ms. Sidhi Jalan, Advocate
For the CCL : Mr. Amit Kumar Das, Advocate
For the Resp.-Revenue : Mr. Kumar Vaibhav, Sr.SC
Mr. Anurag Vijay, Jr. SC
Mr. Omprakash, Advocate
Mr. Durgesh Agrawal, Advocate
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st
Order No.3/Dated:1 August 2024
Heard the learned counsel appearing for the parties.
2. The petitioner has filed this application seeking a direction
upon the respondents that the amount realized from the petitioner in the
guise of Tax Collected at Source is neither being refunded nor being
adjusted towards the future tax liability, therefore, the petitioner has
approached this Court by filing the present writ petition.
3. Mr. Nitin Kumar Pasari, the learned counsel for the petitioner
vehemently contends that the matter is squarely covered by the judgment of
this Court in the case of Adhunik Power and Natural Resources Ltd. v.
Central Coalfields Ltd., passed in W.P. (T) No. 2023 of 2021 dated 5 th
October, 2023, hence, this matter may be disposed of in the light of the said
judgment.
4. Mr. Amit Kumar Das, the learned counsel appearing for the
respondents-CCL contends that since the amount has not been mentioned in
the application itself, it will cause difficulty in ascertaining the refund.
5. Since the principles of law and the terms and conditions have
already been decided by this Court in the case of Adhunik Power and
Natural Resources Ltd. v. Central Coalfields Ltd. passed in W.P.(T)
No. 2023 of 2021 dated 5th October, 2023, this writ petition is also disposed
of in the light of the said judgment.
(Sujit Narayan Prasad, A.C.J.)
(Arun Kumar Rai, J.)
Sudhir
