Divij Mercantiles Pvt. Ltd. Vs Smt. Sabita Rungta And Ors. (Calcutta High Court)
The appeal was filed by the plaintiff against the judgment and order dated January 31, 2025, by which a learned Single Judge dismissed the plaintiff’s application seeking injunction and attachment in a commercial suit for recovery of money.
The plaintiff contended that it had lent and advanced money to the respondent. In support of its claim, the plaintiff relied on documents showing that the respondent had deducted tax at source and deposited the same with the Income Tax authorities on account of the plaintiff. According to the plaintiff, such conduct amounted to an acknowledgment of a jural relationship between the parties and also constituted an admission, at least to the extent reflected in the tax deducted at source records.
The plaintiff further pointed out that an application under Order XIIIA of the Code of Civil Procedure, 1908, as amended by the Commercial Courts Act, 2015, had earlier been dismissed and a Special Leave Petition against that order was pending. It was also submitted that the respondent’s application under Order VII Rule 11 of the Code of Civil Procedure had been dismissed, and the Special Leave Petition challenging that dismissal had also been dismissed.
