Wp/8862/2025 Of Sinnarappa Nanjundareddy Subbareddy v. The Deputy Commissioner Of Income Tax

Digitallysigned byCHANDANAB MLocation:High CourtofKarnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9 DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 8862 OF 2025 (TIT) BETWEEN: SINNARAPPA NANJUNDAREDDY SUBBAREDDY, SON OF SRI SINNARAPPA NANJUNDAREDDY, AGED ABOUT 58 YEARS, NO. 18, NARAYANA REDDY BUILDING, 1 CROSS, MUNEKULALA, MARATHAHALLI, BENGALURU NORTH, BENGALURU – 560 037. ALSO AT NO. 108/1, 1 MAIN, MUNEKOLALU EXTENSION, MARATHAHALLI POST BENGALURU – 560 037. …PETITIONER (BY SRI. SHREEHARI KUTSA, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1), BENGALURU, BMTC BUILDING, 80 FEET ROAD, 6 BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095. KORAMANGALA, BENGALURU – 560 095. 2. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU – 4, BENGALURU, BMTC BUILDING, 80 FEET ROAD, 6 BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095. BENGALURU – 4, BENGALURU, BMTC BUILDING, 80 FEET ROAD, 6 BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095. 3. DEPUTY COMMISSIONER, INCOME-TAX (CPC) CENTRALIZED PROCESSING CENTRE, CENTRALIZED PROCESSING CENTRE, INCOME TAX DEPARTMENT, BENGALURU – 560 500. BENGALURU – 560 500. …RESPONDENTS (BY SRI. E.I. SANMATHI, ADV. FOR R1 & R2 SRI. ARAVIND V.CHAVAN, ADV. FOR R3) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED NOTICE DATED 14.03.2024 ISSUED BY THE RESPONDENT NO.1 AND BEARING DIN AND NOTICE NO. ITBA/RCV/F/17/2023-24/1062615958(1) AND ENCLOSED AS ANNEXURE-G PROPOSING RECOVERY OF TCS AMOUNT CLAIMED BY THE PETITIONER AND DENIED BY RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2007-08 TO 2017-18. 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: “a. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice dated 14.03.2024 issued by the Respondent No.1 and bearing DIN and Notice No.ITBA/RCV/F/17 /2023-24/1062615958(1) and enclosed as Annexure G proposing recovery of TCS amount claimed by the Petitioner and denied by Respondent No.1 for the assessment years 2007-08 to 2017-18; writ for quashing of the digitally signed and electronically communicated notice dated 14.03.2024 issued by the Respondent No.1 and bearing DIN and Notice No.ITBA/RCV/F/17 /2023-24/1062615958(1) and enclosed as Annexure G proposing recovery of TCS amount claimed by the Petitioner and denied by Respondent No.1 for the assessment years 2007-08 to 2017-18; b. Issue a writ declaring that recovery of the TCS amount vide Annexure G claimed by the Petitioner for the A.Y.2007-08 to 2017-18 and denied by Respondent No.1 and Respondent No.3 is impermissible under the provisions of Section 206C of the Income Tax Act, 1961; amount vide Annexure G claimed by the Petitioner for the A.Y.2007-08 to 2017-18 and denied by Respondent No.1 and Respondent No.3 is impermissible under the provisions of Section 206C of the Income Tax Act, 1961; c. In the alternative, issue a writ directing that the delay that may arise on account of filing of the delay that may arise on account of filing of the statutory appeals challenging the intimation/order for the A.Y. 2007-08 to 2017-18 is on account of sufficient cause and liable to be condoned; d. Grant such other reliefs as this Hon’ble Court deems fit in this matter including but not limited to costs of this petition.” 2. Heard learned counsel for the petitioner, learned counsel for the respondent and perused the material on record. c. In the alternative, issue a writ directing that the delay that may arise on account of filing of the delay that may arise on account of filing of the statutory appeals challenging the intimation/order for the A.Y. 2007-08 to 2017-18 is on account of sufficient cause and liable to be condoned; d. Grant such other reliefs as this Hon’ble Court deems fit in this matter including but not limited to costs of this petition.” 2. Heard learned counsel for the petitioner, learned counsel for the respondent and perused the material on record. 3. Though several contentions have been urged by both sides in support of their respective claims, it is an undisputed fact borne out from the material on record that petitioner has not submitted his reply to Annexure-G dated 14.03.2024, without expressing any opinion on the merits / de-merits of the rival contentions, I deem it just and appropriate to dispose of this petition reserving liberty in favour of the petitioner to submit reply to Recovery Notice at Annexure-G dated 14.03.2024. 4. Accordingly, I pass the following: ORDER i) The petition is hereby disposed of. ii) The petitioner is directed to appear before respondent No.1 on 28.04.2025, on which date, he shall file reply along with documents to Recovery Notice dated 14.03.2024 at Annexure–G which shall be considered by respondent No.1 after providing sufficient opportunity to the petitioner. iii) It is further directed that till respondent No.1 passes appropriate orders, shall not take any precipitative/coercive steps against the petitioner. Sd/- (S.R.KRISHNA KUMAR) JUDGE