Arjunkumar Chimanlal Desai Vs DCIT (Gujarat High Court)
The Gujarat High Court disposed of a writ petition concerning a pending Rectification Application filed by the petitioner under Section 154 of the Income Tax Act, 1961. The application, stated to be dated 12.03.2025, had not yet been decided by the respondent-authorities. At the same time, an outstanding amount of Rs.7,54,560/- for Assessment Year 2013 continued to be reflected against the petitioner on the income-tax e-filing portal as on 12.08.2025.
The petitioner specifically contended that TDS of Rs.5,17,060/- had been allowed as per the intimation/acknowledgment referred to in the Rectification Application. According to the petitioner, the difference of Rs.4,94,201/- related to one of the petitioner’s debtors, Cambay SEZ Hotels Pvt. Ltd. Along with the Rectification Application, the petitioner had submitted a Ledger Account containing details of the TDS concerning Cambay SEZ Hotels Pvt. Ltd.
The learned Senior Standing Counsel Rutvij Patel and learned advocate Mr. Soparkar submitted that, considering the peculiar facts, the Rectification Application could be directed to be decided within three months so that the controversy raised in the writ petition could be brought to an end.
The petitioner’s advocate, Mr. B.S. Soparkar, further requested that the competent authority considering the Rectification Application be directed to consider the judgments of the Gujarat High Court in Kartik Vijaysinh Sonavane Dy.Commissioner of Income Tax, reported in 132 taxmann.com 293 (Guj), Milan Arvindbhai Patel Vs. Assistant Commissioner of Income Tax, reported in 149 taxmann.com 190 (Guj), and Gayatri Snehal Rao Vs. Income Tax Assessing Officer, reported in 168 taxmann.com 466 (Guj).
