Wp/41124/2012 Of M/S Pepsico India Holdings Pvt Ltd v. The Assistant Commissioner Of Income Tax (Tds)

IN THE HIGH COURT OF KARNATAKA AT BANGALOREDATED THIS THE 16 DAY OF OCTOBER 2012 BEFORE THE HON’BLE MR.JUSTICE H.G.RAMESH WRIT PETITION Nos.41123!41126/2012 (T!IT) BETWEEN: M/S. PEPSICO INDIA HOLDINGS PVT. LTD.NO.34, K.M.STONE, NH-O4VILLAGHKH TKHPPADA BBNBEBLAMANGALBANGALORE-562 123(REPRESENTED BY ITSSALES ACCOUNTING MANAGERSRI S.SRIKANTHAGED ABOUT 33 YBARS9/O. SRI N.SARANGAN. _. PRHTITIONER (BY SRI CHYTHANYA K.K., ADVOCATE) AND: 1.THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS)CIRCLE 18(1), ROOM NO.403v FLOOR, HMT BHAVAN09, BELLARY ROADBANGALORE —- 560 O32 2.THE ASSISTANT COMMISSIONER OFINCOME TAX, CIRCLE 14(1)ROOM, NO.419C.R.BUILDING, I.P. ESTATNEW DELHI -— 110 OO2.. RESPONDENTS (BY SRI E.R.INDRAKUMAR, SR.COUNSEL FORSRI E.I.SANMATHI, ADVOCATE)SRI E.I.SANMATHI, ADVOCATE) THERESE WRIT PRHTITIONS ARB FILED UNDER ARTICLES & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THR IMPUGNED NOTICK ISSUBD BY THR 1 RBSPONDENTIDATED 26.9.2012 VIDE ANNEXURE-A AND ETC., THERESE WRIT PRTITIONS COMING ON FOR PRBLIMINAHEARING IN B’ GROUP THIS DAY, THE COURT MADE THEROLLOWING: ORDER H.G.RAMESH, J. (Oral): Heard. Sri Chythanya K.K., learned Counsel forthepetitioner|submits thatay#Amoun¢yotRs.3,18,/73,400/- which is referred to in_ tpetitioners communication dated 19[86]september2012 (Annexure-D) was paid to the Income Taxdepartment under Challan No.280 instead of ChallanNo.281. Accordingly, he submits that the saidamount which is paid under a wrong challannumber may be directed to be transferred torespondent No.1. ? perl E.R.IIndrakumar, learned Senior Counsappearing for the respondents submits that there arecertain technical diificulties in transferring theamount from PAN to TAN and _ therefore, verification of the payment, respondent No.2 willrefund the aforesaid amount to the petitioner withintwo weeks from today. 3.In response to the above, learned Counsel forthe petitioner submits that, within three days fromthe date of refund of the aforesaid amount to thepetitioner’sbankaccount,thepetitioner@5::redeposit the said amount under Challan No.281. 4sri E.R.IIndrakumar, learned Senior Counsefairly and rightly submits that respondent No.1 willnot take any coercive steps to recover the aforesaidamount from the petitioner till expiry of the period ofthree days referred to above. In view of the above, no further order isNecessaly. Petitions disposed of. *bk/ Sd/-JUDGE