01.09.2025 Item No AD 13 Saswata WPA 5133 of 2025 Marun Exports Pvt. Ltd versus Union of India & Ors. Mr. Avra Mazumder Ms. Alisha Das Ms. Elina Dey Mr. Siddhartha Dey …For the petitioner Mr. Prithu Dudharia …For the respondents 1. The instant writ petition has been filed, in effect, for a direction upon the respondents to give benefit of the TDS amount in respect of the assessment year 2016-17. 2. Having heard the learned advocates appearing for the respective parties, I find that the petitioner had made claim for TDS, however, from the form 26AS as published by the TDS, Central Processing Cell, the name of the deductor and the particular transaction for the relevant claim, does not appear on such form. Mr. Majumder, learned advocate appearing for the petitioner also could not disclose any TDS certificate, to demonstrate that TDS has been deducted by the deductor, namely, M/s Mayfair Capital Pvt. Ltd., though the deductor by a letter in writing dated 17th March 2017 has confirmed the petitioner to have deducted the TDS in respect of the financial year 2015-16. 3. Having regard thereto, I am of the view that if the petitioner’s deductor had not deposited the TDS and for some reason the same is not appearing in form 26AS maintained by the TDS, Central Processing Cell, the department cannot be responsible therefor. It is for the petitioner to recover such amount from the deductor, if at all. 4. Although, Mr. Majumder would insist that this Court may call upon the deductor to afford an explanation, I am 2 of the view that the aforesaid forum cannot be utilized for settling personal grievance against a private individual. 5. The writ petition fails and is accordingly dismissed. 6. All parties shall act on the basis of the server copy of this order duly downloaded from this Court’s official website. (Raja Basu Chowdhury, J.)