HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU CJ Court Case No.: WP(C) No. 1178/2020 Sanju Aggarwal ..... Petitioner(s)/Appellant (s) Through :- Mr. Sandeep Singh, Advocate v/s Union of India and Ors. .....Respondent(s) Through :- Mr. Suraj Singh Wazir, Advocate CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJNESH OSWAL, JUDGE ORDER 05.08.2025 1. Learned counsel for the petitioner submits that Assessing Officer (Centralised Processing Centre/Income Tax Department) had passed the order dated September 6, 2017 under Section 154 of the Income Tax Act, rectifying the order dated June 30, 2010 passed under Section 143(1) of the Act. Being aggrieved, the petitioner assailed the said order in an appeal before the Commissioner of Income Tax (Appeals) Jammu, primarily, on the ground that the order dated September 6, 2017 (ibid) was apparently erroneous for it was passed beyond the statutory period of four years as specified in Section 154(7) of the Act. Further, the Assessing Officer seriously erred in not affording any opportunity to the assessee either. Contrary to the statutory requirement. He submits that the Commissioner of Income Tax (Appeals) J&K, upon consideration of the matter vide order dated January 23, 2019, allowed the appeal and directed the Assessing Officer (AO) to verify from the system about the correctness of the claim of the appellant/petitioner and allow the claim of TDS, if found in order: Sr. No. 9 2 WP(C) No. 1178/2020 “2.2. I have considered the facts of the case and the written submissions filed by the Authorised Representative. I am in agreement with him that from Form 26AS for A.Y. 2009-10, deduction of tax amounting to Rs. 1,55,788/- by Ess Aay Fashion (India) Private Ltd. is reflected as on 31.03.2009. Credit of the same was duly granted by the CPC vide order dated 30.06.2010 which is placed before me. Vide their order dated 20.01.2017, CPC has rectified the order and disallowed credit of TDS amounting to Rs. 1,55,788/-. Under the circumstances, the A.O. is directed to verify from the system about the correctness of the claim of the appellant and allow the claim of TDS if found in order. 3. For statistical purpose, the appeal is allowed” 2. It is submitted that despite the order dated January 23, 2019 the Assessing Officer has failed to comply therewith. And rather the petitioner has been served with a fresh demand for the assessment year 2010-11 on February 12, 2020. 3. We had heard the matter at some length, when during the course of the hearing learned counsel for the parties have reached a consensus : that in the given circumstances, it would rather be expedient if the petition is disposed of to enable the petitioner to approach the Commissioner of Income Tax (Appeals) as regards her concerns and grievances by initiating appropriate proceedings. 4. However, learned counsel for the petitioner submits that since the petitioner has been pursuing the petition at hand since 2020, she might have to explain the delay that has occurred in the interregnum. To this, learned counsel for the respondents fairly submits that as the matter was being diligently pursued by the petitioner before this Court since 2020, she is clearly entitled to the benefit envisaged under Section 14 of the Limitation Act. Not only that, he submits that the Co-ordinate Bench vide order dated August 28, 2020, having found a prima- facie case, had stayed the recovery that was sought to be made from the petitioner 3 WP(C) No. 1178/2020 pursuant to the demand notice dated February 12, 2020. Accordingly, he submits that in the event the petitioner initiates the necessary proceedings, as indicated earlier or file an appeal, within two weeks from today, the order dated August 28, 2020 shall remain operative till the decision of the said appeal/proceedings. 5. In the wake of the position sketched out above and in terms of the statements made by learned counsel for the parties, the petition is accordingly, disposed of. (RAJNESH OSWAL) (ARUN PALLI) JUDGE CHIEF JUSTICE JAMMU 05.08.2025 Pawan Angotra Pawan Angotra 2025.08.06 10:07 I attest to the accuracy and integrity of this document