2026:JHHC:4544-DB -1- IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 603 of 2026 M/s. Kashish Developers Limited, (a company registered under the Companies Act, 1956/2013), having its registered office at 87, Old A.G. Colony, Kadru P.O. Doranda, P.S. Argora, District Ranchi (Jharkhand), PIN 834 003, through its Authorized Signatory cum Chief Financial Officer, namely, Niraj Kumar, aged about 48 years, son of Vishwanath Mishra, resident of 11-A, Saket Nagar, Near Royal Public School, Hinoo, P.O. and P.S. Doranda, District Ranchi, PIN 834002 (Jharkhand). … … … Petitioner Versus 1. Union of India, through Commissioner of Income Tax (T.D.S.), Ranchi, having its office at 'Aaykar Bhawan', Central Revenue Building, Main Road, P.O. Chita, P.S. Kotwali, District Ranchi-834001 (Jharkhand). 2. Joint Commissioner of Income Tax (T.D.S.), Ranchi, having its office at 'Aaykar Bhawan', Central Revenue Building, Main Road, P.O. Chita, P.S. Kotwali, District Ranchi-834001 (Jharkhand). 3. Deputy Commissioner of Income Tax, T.D.S. Circle, Ranchi, having its office at ‘Aaykar Bhawan', Central Revenue Building, Main Road, P.O. Chita, P.S. Kotwali, District Ranchi-834001 (Jharkhand). 4. Assistant Commissioner of Income Tax, T.D.S. Circle, having its office at 'Aaykar Bhawan', Central Revenue Building, Main Road, P.O. Chita, P.S. Kotwali, District Ranchi-834001 (Jharkhand). … … … Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner: Mr. Sumeet Gadodia, Advocate Mr. Ranjeet Kushwaha, Advocate Miss. Shruti Shekhar, Advocate Miss Sanya Kumari, Advocate Miss. Nidhi Lall, Advocate For the Respondents: Mr. Kumar Vaibhav, Sr. S.C. Mr. Anurag Vijay, Jr. S.C. Mr. Durgesh Agarwal, Advocate --------- 02 /Dated: 17.02.2026 1. Learned counsel for the parties agree that the order made in W.P.(T) No. 601 of 2026 will govern the outcome of the present petition. 2. This petition pertains to T.D.S. assessment of the petitioner for financial year 2013-14. 2026:JHHC:4544-DB -2- 3. Accordingly, by adopting the reasoning in the order disposing of W.P.(T) No. 601 of 2026, we dispose of this petition by granting the petitioner the same reliefs and issuing against the respondents the same directions. 4. All concerned to act on an authenticated copy of this order. (M.S. Sonak, C.J.) (Rajesh Shankar, J.) February 17, 2026 N.A.F.R. APK/VK Uploaded on 19.02.2026