Wp/5410/2021 Of Kallam Subba Rao v. The Commissioner Of Income Tax (Tds), And Another

HIGH COURT FOR THE (SPecial Original Jurisdiction) MONDAY, THE TWO THOUSAND PRESENT THE HONOURABLE [P.SAM ] AND THE HONOURABLE [JUSTICE N.TUKARAMJI] WRIT PETITION[N]O: [5410 ] [2021] Between: KallamSubbaRao,S/o.K.Venkateswarlu,agedabout5lyears'occ.PrivateiL-*iie,-n7o. rtii'ruo. [zot, ][Sri ][Maruthi ][Nllqv-qTr ][Plot ][No ][356 and ][3s7B']Raghavendra Colony, [Kondapur, Hyderabad-500084'] ...PETITIONER AND The Commissioner of [lncome Tax ][(TDS), 'A' ][Block, ][4th Floor, ][lT ][Towers' A ][C']cuards, Hyderabad [[-500004.]]cuards, Hyderabad [[-500004.]] 1cuards, Hyderabad [[-500004.]]cuards, Hyderabad [[-500004.]]2M/s. Antler Life Sciences [Pvt ][Ltd, ][Registered office at Plot ][No ][3l, ][Park ][View]Eiiiijr6. s"t"i bo-operative [Holsin! ][societv ][Ltd, Road Number ][2 ][Banian]Hiils, Hvb.raiao-500b33, [Represented by its t\'lanaging Director.]Eiiiijr6. s"t"i bo-operative [Holsin! ][societv ][Ltd, Road Number ][2 ][Banian]Hiils, Hvb.raiao-500b33, [Represented by its t\'lanaging Director.] ..RESPONDENTS petition under Anicle 226 of the constitution of lndia [praying ][that ][in ][the]circumstances stated [in ][the ][affidavit ][filed ][therewith, ][the ][High ][court ][may ][be]pleased to issue an appropriate [writ, ][order ][or ][direction more particularly ][one ][in]the nature of writ of [mandamus to ][the ][1st Respondent ][to ][take appropriate action]the 2nd [Respondent holding ][TAN: ][HYDA2236'I ] [for ][not ][remitting ][the]against deductedTDSofRs.39,2T3l-tothePAN:AHUPK94S2FofthePetitioner' lA NO: 1 OF [2021] PetitionunderSection,l5lCPCprayingthatintheCircumstancesstatedin the affidavit [filed in ][support of ][the ][petition, ][the ][High ][Court may be pleased ][to]grant sfay of any action [against ][the ][Petitioner ][from ][the ][1st Respondent ][in ][the]wake of non-filing [of ][the ][annual income ][tax ][return ][for ][the financial year ][ended]31lO3t2O2O [pending disposal ][of ][the ][marn ][wrrt petition'] lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased todirect the 2nd Respondent to issue Form 16 for the financial year ended31.O3.2O2O to the Petitioner for enabling him to file the ITR for Assessment year2021-22 pending disposal of the main writ petition. lA NO: 2 OF 2021 Between: The Commissioner of lncome Tax (TDS), 'A' Block, 4th Floor, lT Towers, A.C.Guards, Hyderabad -500004. ...PETITIONER/RESPONDENT No. 1 AND 1Kallam Subba Rao, S/o. K. Venkateswarlu, aged about 51 years, occ. privateservice, R/o- Flat No. 201, Sri Maruthi Nilayam, PIot No. 356 and 3578,Raghavendra Colony, Kondapur, Hyderabad-500084.service, R/o- Flat No. 201, Sri Maruthi Nilayam, PIot No. 356 and 3578,Raghavendra Colony, Kondapur, Hyderabad-500084. ...RESPONDENTMRIT PETITIONER 2M/s. Antler Life Sciences Pvt Ltd, Registered office at plot No.31, park ViewEnclave, _Sagar .Co-ggglatlve lousing [Society Ltd, Road Number ][2, ][Banja?]Hills, Hyderabad-500033, TS Represented by its Managing Director.Enclave, _Sagar .Co-ggglatlve lousing [Society Ltd, Road Number ][2, ][Banja?]Hills, Hyderabad-500033, TS Represented by its Managing Director. ...RESPONOENT/RESPONDENT No.2 Petition under Sectron 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased tovacate the interim orders daled 05/03/202i in l.A.No.1 of 2021 in W.p.No.5410of 2O21, in the interest of justice. Counsel for the Petitioner: SRI T.V.L.NARASIMHA RAO Counsel for the Respondent No.1: SRt J.V.PRASAD, SC FOR INCOME TAX The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N. TUKARAMJI ...RESPONOENT/RESPONDENT No.2 Petition under Sectron 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be pleased tovacate the interim orders daled 05/03/202i in l.A.No.1 of 2021 in W.p.No.5410of 2O21, in the interest of justice. Counsel for the Petitioner: SRI T.V.L.NARASIMHA RAO Counsel for the Respondent No.1: SRt J.V.PRASAD, SC FOR INCOME TAX The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N. TUKARAMJI Writ Petition No.541O of 2O2l ORDER: (per Hon'ble Sri Justice P,SAM KOSHY) This Writ Petition is hled by the petitioner under Article226 of the Constitution of India praying this Court to issue aWnL of Mandamus to lst respondent to take appropriate actionagainst 2"d respondent holding TAN : HYDA22361D lor notremitting the deducted T.D.S. of <.39,2731- to the PANAHUPK9452F of the petitioner. 2. Heard Mr. T.V.l-. Narasimha Rao, Iearned coun sel lor thepetitioncr and Mr. J.V. Prasad, learned Standing Counsel for the1., rcspondent. 3. Learned Standing Counsel for the 1", respondent-Department primarily contended that subseque ntlv thercmittance ol the T.D.S. v.'ith interest has been paid berck to thepetltloncr 4. [n rcplv, Iearned collnsel for the petitioner subm ittcd thatir-r spite of efforts made by the [petitioner, ]Form 26A5 has till datenol been issucd to thc petitioner which may come in [the ][s ][a-i ][o[]pctrtioncr at the time r-r [ filing the returns 5. On the other hand, learned Standing Counsel for the 1 "trespondent-Department submitted that even in the absence ofForm-26AS the petitioner may {ile his return since theremittance of the above amount is reflected in Form_26AS. 6. In view of above view of above above submission of both counsel, we are of theboth counsel, we are of thecounsel, we are of thewe are of theare of theof theconsidered opinion that since substantive grievance of thepetitioner has since been redressed, the cause in the writpetition no longer survives for adjudication. Therefore, thepresent Writ petition at this juncture stands disposed of astnfructuous,. Nonetheless, the petitioner, if at a-ll, if hefurnishes his return shor,r,ing his remittance as is reflected inForm-26AS, the I "r respondent_Department may takeappropriate steps in accordance vvith law. In view of above view of above above submission of both counsel, we are of theboth counsel, we are of thecounsel, we are of thewe are of theare of theof the 7. Accordingl-v, the'infructuous,. No costs Writ petition is disposed of as 8. Consequentl-\., misccllaneoussha-ll stand closed, petitions pending, if any,any, SD/-B.SARASWATHIASSISTANT REGISTRARsEcTtoN oFFtcER //TRUE COPY// To, '1. The Commissioner of tncome Tax (TDS), And Another, A Block, 4th Floor, lTThe Commissioner of tncome Tax (TDS), And Another, A Block, 4th Floor, lTTowers, A.C. Guards, Hyderabad ,{i000ci4. 2. One CC to SRI T.V.L. NARASTI/HA RAO, Advocate 3. One CC to SRI J V PRASAD SC FOR TNCOME TAX Two CD Copies 4 HIGH COURT DATED: 0411212023 ORDER WP.No.5410 of 2021 DISPOSING OF THE WRIT PETITIONAS INFRUCTUOUS,WITHOUT COSTS iel 9"r2dt[,\rr] 1[gE ] e',oo0 3 [JAl'l ][2024]L*(iL:.--.-