IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.R. No. 2045 of 2009 (O&M) Date of decision : May 07, 2009 United India Insurance Co. Ltd. Petitioner Versus Deepak Sharma and others Respondents CORAM : HON'BLE MR. JUSTICE A.N. JINDAL Present: Mr. Gopal Mittal, Advocate for the petitioner Mr. D.K. Singhal, Advocate for respondent No. 1 A.N. JINDAL, J. (ORAL) Learned counsel for the petitioner has submitted that TDS to the tune of Rs. 22,067/- deducted from the interest part of the compensation to be paid to Income-tax Department was deducted by the company. Learned counsel for the respondents has submitted that the said amount was deposited in the Corporation Bank, Sector 8-C, Madhya Marg, Chandigarh for onward transmission to the Income-tax Department, Panchkula for adjusting the same in the return of Deepak Sharma s/o Swantantar Kumar Sharma, resident of House No. 1502, Sector-15, Panchkula. According to Deepak Sharma, particulars of TDS were not given to him at the relevant time i.e. 17.11.2006 and 5.3.2007 itself. Therefore, this amount could not be adjusted against his return. In any case, the amount so forwarded to the Income-tax Department by the company has not been adjusted C.R. No. 2045 of 2009 2 against any amount as such the Income-tax Department is directed to adjust the aforesaid amount of Rs. 22,067/- alongwith interest in the return of aforesaid Deepak Sharma against the amount of compensation shown by him. The petition is disposed of accordingly. Impugned order dated 7.3.2009 is set aside and modified in the aforesaid terms. (A.N.JINDAL) 07.05.2009 JUDGE reena