Wp/5735/2023 Of Odiyoor Sri Vividhoddesha Souharda Sahakar Ltd v. Commissioner Of Income Tax (Appeals)

Digitallysigned byNARASIMHAMURTHYVANAMALALocation:HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21 DAY OF SEPTEMBER,2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO.5735 OF 2023(T-IT) BETWEEN: ODIYOOR SRI VIVIDHODDESHA SOUHARDA SAHAKAR LTD., SHRI GURU DEVADATTA SAMSTHANAM, ODIYOOR BANTWAL TALUK, D K DISTRICT 575243 REP BY ITS CEO MR DAYANANDA SHTTY. …PETITIONER (BY SRI. MAHESH R UPPIN.,ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE ROOM NO 356, C R BUILDING I P ESTATE, NEW DELHI 110002. NATIONAL FACELESS APPEAL CENTRE ROOM NO 356, C R BUILDING I P ESTATE, NEW DELHI 110002. 2. INCOME TAX OFFICER TDS CELL CENTRALIZED PROCESSING CENTRE BENGALURU 560500. TDS CELL CENTRALIZED PROCESSING CENTRE BENGALURU 560500. 3. INCOME TAX OFFICER WARD 2(4) C R BUILDING, N G ROAD, ATTAVARA MANGALURU 575001. WARD 2(4) C R BUILDING, N G ROAD, ATTAVARA MANGALURU 575001. …RESPONDENTS THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-HOLD AND DECLARE THAT ADJUSTMENT OF TDS REFUNDS OF RS. 24,90,725/- OF THE PETITIONER TOWARDS THE TAX UNDER DEMAND FOR THE AY 2015-16 DATED 23/02/2023 BEARING NO. NIL MARKED AS ANNEXURE-H DURING PENDENCY OF APPEAL BEFORE THE APPELLATE AUTHORITY AS ILLEGAL AND WITHOUT ANY AUTHORITY OF LAW; ISSUE A WRIT IN THE NATURE OF MANDAMUS PROHIBITING AND RESTRAINING RECOVERY BY ADJUSTMENTS OF REFUNDS AGAINST THE DEMAND FOR AY 2015-16; DIRECT THE RESPONDENTS TO REFUND THE EXCESS COLLECTION OF TAX OF RS. 24,90,725/- ALONG WITH ACCRUED INTEREST THEREON DURING THE PENDENCY OF APPEAL BEFORE THE R-1. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Perused the memo for withdrawal dated 22.07.2023. The petition is dismissed as withdrawn but subject to all just exceptions in law. Sd/- JUDGE SA ct:sr