Manoj Kumar Sharma v. Puneet Kumar, Commissioner of Income Tax (TDS), Lucknow and another

1. Facts of the case

Contempt was sought for alleged non-compliance with the 16 January 2025 order in Writ Tax 375/2024 concerning incorrect TDS deduction. State counsel produced a 30 October 2025 decision on the representation.

Source: PDF p.1, paragraphs 1–2

2. Discussion by the Hon’ble Court

Applicant counsel acknowledged compliance and sought dismissal as infructuous, preserving a remedy if still aggrieved.

Source: PDF p.1, paragraph 3

3. Judicial decision

The contempt application was dismissed as infructuous with liberty to avail remedies permissible in law. Any notice stood discharged.

Source: PDF p.2, paragraphs 4–5

4. Outcome / in whose favour

Contempt proceedings ended on the compliance statement; no contempt finding or TDS refund entitlement was adjudicated.

Source: PDF pp.1–2

5. Expert Comments

AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.

Compliance ended contempt, not the underlying tax controversy

Production of the 30 October 2025 representation order, followed by the applicant’s acknowledgement of compliance, removed the basis for pursuing this contempt application. The Court did not decide whether that representation order correctly resolved the alleged incorrect TDS deduction.

Source: PDF p.1 · PDF p.2 · PDF pp.1–2, complete order

The earlier direction explains the limited compliance question

The quoted January 2025 direction contemplated action by the newly impleaded respondent and, if needed, consideration by the Commissioner within jurisdiction. A decision on the representation could satisfy that procedural obligation without granting the applicant every tax benefit claimed. The actual representation order must be read before attributing a refund or correction.

Source: PDF p.1 · PDF p.2 · PDF pp.1–2, complete order

The reserved route remains subject to law

Liberty to pursue remedies permissible in law separates any continuing grievance from contempt enforcement. It is not an automatic finding that a fresh writ is maintainable or timely. Dismissal as infructuous and discharge of any notice establish closure of this enforcement proceeding, without a contempt finding or merits ruling on TDS entitlement.

Source: PDF p.1 · PDF p.2 · PDF pp.1–2, complete order