Wp/9636/2025 Of Lifeline Feeds (India) Pvt Ltd v. Income Tax Officer

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. 9636 OF 2025 (TIT) BETWEEN: LIFELINE FEEDS (INDIA) PVT. LTD., II FLOOR, YASHORAM CHAMBER, RATHNAGIRI ROAD, CHIKMAGALUR, KARNATAKA INDIA – 577 101. REG. UNDER COMPANIES ACT, 1956 REP. BY MR. K. KISHORE KUMAR HEGDE, PAN: TAN: BLRL00688C …PETITIONER (BY SMT. SHEETAL BORKAR, ADVOCATE) AND: INCOME TAX OFFICER, INCOME TAX DEPARTMENT OFFICE, TDS WARD-1, MYSORE – 570 010. …RESPONDENT (BY SRI. ARAVIND V.CHAVAN, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THE CONCERNED COMPETENT RESPONDENT AUTHORITY TO QUASH THE DEMAND NOTICE ISSUED ON DATED 23.01.2025 VIDE DIN NO. ITBA/COM/F/17/2024-25/1072464302(1) ORDER PASSED UNDER THE INCOME TAX ACT 1961 VIDE ANNEXURE-B PASSED BY THE RESPONDENT AUTHORITYDIRECTING THE RESPONDENT AUTHORITY 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: “a) Issue a Writ of Mandamus or in the like nature of writ, directing the concerned competent respondent authority to quash the demand notice, issued on dated 23.01.2025 vide DIN No. ITBA/COM/F/17/2024_25/1072464302(1) order passed under the Income Tax Act, 1961; vide ANNEXURE-B passed by respondent authority. b) Issue Writ of Mandamus or in the like nature of writ of direction, directing the respondent authority to refrain from initiating any kind of proceedings with respect to the impugned Order issued on dated 23.01.2025 vide DIN No.ITBA/COM/F/17/2024_25/1072464302( 1) order passed under the Income Tax Act, 1961; vide ANNEXURE 6 passed by respondent authority. c) Issue a writ of mandamus or in the like nature of it directing the concerned competent respondent authority to quash the demand notice issued on dated 25.02.2025 vide DIN number 25022025/00473CD order fast under the Income Tax Act 1961, vide an Annexure- 81 passed by the respondent authority. d) issue a Writ of Mandamus or in the like nature of writ of direction, directing the concerned competent respondent authority to refrain from initiating any kind of proceedings with respect to the impugned order issued on dated 25.02.2025 vide DIN number 25022025/00473CD order passed under the Income Tax Act 1961. Vide Annexure-B1. e) Issue a Writ of Prohibition or any other writ of like nature, directing the respondent not to proceed with coercive steps by way of any proceedings of whatsoever in nature, till disposal of this Writ Petition; and f) Issue a writ of mandamus or in the like nature of writ. directing the concerned respondent authority to file revise TDS return for the relevant assessment year 2024-25. g) Issue a writ of prohibition or any other writ of like nature directing the respondent not to proceed with the cursive steps by way of any proceedings of whatsoever in nature till disposal of this writ petition and h) Pass such other or further orders as this Hon'ble Court may deems fit in the facts and circumstances of the case, in the interests of justice and equity.” 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 its reply to Demand Notices dated 23.01.2025 and 25.02.2025 at Annexures-B and B1 respectively, 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 Demand Notices at dated 23.01.2025 and 25.02.2025 at Annexures-B and B1 respectively. 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 its reply to Demand Notices dated 23.01.2025 and 25.02.2025 at Annexures-B and B1 respectively, 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 Demand Notices at dated 23.01.2025 and 25.02.2025 at Annexures-B and B1 respectively. 4. Accordingly, I pass the following: ORDER i) The petition is hereby disposed of. ii) The petitioner is directed to appear before the sole respondent on 05.05.2025, on which date, sole respondent on 05.05.2025, on which date, he shall file reply along with documents to Demand Notices dated 23.01.2025 and 25.02.2025 at Annexures-B and B1 respectively, which shall be considered by the respondent Demand Notices dated 23.01.2025 and 25.02.2025 at Annexures-B and B1 respectively, which shall be considered by the respondent after providing sufficient opportunity to the petitioner. petitioner. iii) It is further directed that till respondent passes appropriate orders, shall not take any precipitative/coercive steps against the precipitative/coercive steps against the petitioner. Sd/- (S.R.KRISHNA KUMAR) JUDGE