Wp/7663/2025 Of Ramanna Gulappa Mantur v. Income Tax Officer

Digitallysigned byLEELAVATHIS RLocation:High Court ofKarnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19 DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 7663 OF 2025 (TIT) BETWEEN: RAMANNA GULAPPA MANTUR AGE 56 YEARS, OCC: PILOT, RESIDING AT SFS, B-2/17, YELAHANKA NEW TOWN, BENGALURU 560 064 …PETITIONER (BY SRI. BALACHANDRAN B S.,ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 5(3)(3), BENGALURU 6 FLOOR, HMT BHAVAN, NO.59, BELLARY ROAD, GANGANAGAR, BENGALURU – 560 032. 6 FLOOR, HMT BHAVAN, NO.59, BELLARY ROAD, GANGANAGAR, BENGALURU – 560 032. 2. THE DEPUTY DIRECTOR OF INCOME-TAX CENTRALIZED PROCESSING CENTER, INCOME TAX DEPARTMENT BENGALURU – 560 500. RESPONDENTS (BY SRI. TIRUMALESH.M, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ANNEXURE -F-IMPUGNED INTIMATION DATED 21.06.2024 ISSUED BY THE RESPONDENT NO.2 UNDER SECTION 245 OF THE IT ACT FOR THE AY 2024-25 IN DIN. CPC/2425/G8A/426309426 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM:HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs: “i. issue a writ of certiorari or any other writ as the Hon'ble High Court may deem fit and quash the following: Hon'ble High Court may deem fit and quash the following: ANNEXURE 'F' Impugned intimation dated 21.06.2024 issued by the Respondent No.2 under section 245 of the IT Act for the AY 2024-25 in DIN: CPC/2425/G8a/426309426 issued by the Respondent No.2 under section 245 of the IT Act for the AY 2024-25 in DIN: CPC/2425/G8a/426309426 ii. issue a writ of mandamus or any other writ as the Hon'ble High Court may deem fit and direct the Respondents to provide credit of TDS of Rs.5,47,611/- for AY 2011-12 and Rs.5,78,132/- for AY 2012-13 deducted by KF Airlines on the salary paid to the Petitioner but not deposited to the Central Government and delete L the demands of Rs.6,93,650/- for AY 2011-12 and Rs.6,87,860/- for AY 2012-13 raised by Respondent No.2 on the efiling portal of the Income Tax at Annex-f Department as being barred by section 205 of the IT Act read with Instruction F. No. 275/29/2014-IT-(B) dated 01.06.2015 issued by CBDT (ANNEXURE 'L'); iii. issue a writ of prohibition or any other writ as the Hon'ble High Court may deem fit and direct the Respondent not to adjust the refund of AY 2024-25 or any refund that might arise to the Petitioner in any other AYs or in any other manner, against demands claimed to be outstanding against Petitioner for AY 2011-12 and 2012-13 and arising by reason of denial of credit for the amounts of TDS deducted by the Petitioner's erstwhile employer i.e., KF Airlines from salaries paid to the Petitioner but not deposited with the Central Government; iv. issue any other writ, order or direction to which the Petitioner is found entitled to in the present facts and circumstances.” the Petitioner is found entitled to in the present facts and circumstances.” 2. After arguing the matter for some time, learned counsel for the petitioner, submits that the petition may be disposed of directing respondent No.1 to consider the rectification application/grievance Redressal etc., submitted by the petitioner and take appropriate decision/pass appropriate orders within a stipulated time frame and reserving liberty in favour of the petitioner to take recourse to such remedy as may be available to him in law including approaching this Court subsequently. NC: 2025:KHC:11421 3. Accordingly, petition stands disposed of by directing iv. issue any other writ, order or direction to which the Petitioner is found entitled to in the present facts and circumstances.” the Petitioner is found entitled to in the present facts and circumstances.” 2. After arguing the matter for some time, learned counsel for the petitioner, submits that the petition may be disposed of directing respondent No.1 to consider the rectification application/grievance Redressal etc., submitted by the petitioner and take appropriate decision/pass appropriate orders within a stipulated time frame and reserving liberty in favour of the petitioner to take recourse to such remedy as may be available to him in law including approaching this Court subsequently. NC: 2025:KHC:11421 3. Accordingly, petition stands disposed of by directing respondent No.1 to consider the rectification application/grievance Redressal etc., submitted by the petitioner and take appropriate decision/pass appropriate orders within a period of two months from today reserving liberty in favour of the petitioner to take recourse to such remedy as may be available to him in law including approaching this Court subsequently. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 26