SHRI SRINIVASAN PAGALTHIVARTHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1)

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HC-KAR NC: 2025:KHC:41294 WP No. 23918 of 2025

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.23918 OF 2025 (T-IT) BETWEEN:

SHRI SRINIVASAN PAGALTHIVARTHI AGED ABOUT 65 YEARS, (SENIOR CITIZENS BENEFIT NOT CLAIMED) SON OF LATE P.V. VASUDEVAN RESIDING AT #524, 16TH CROSS, NEAR BDA COMPLEX, INDIRANAGAR, 2ND STAGE, BENGALURU – 560 038. …PETITIONER (BY SRI. SANDEEP HUILGOL, ADVOCATE) AND:

OF INCOME TAX CIRCLE 3(1)(1)

BANGALORE BMTC BUILDING,

80 FEET ROAD, 6TH BLOCK,

KORAMANGALA,

BANGALORE – 560 095.

INCOME TAX DEPARTMENT

REPRESENTED HEREIN BY

THE ASSISTANT / DEPUTY DIRECTOR

OF INCOME TAX, CPC,

BANGALORE CENTRALIZED PROCESSING CENTRE,

BENGALURU – 560 500.

CIRCLE 7(1)(1), BANGALORE

BMTC BUILDING, 80 FEET ROAD,

Digitally signed by CHANDANA B M Location: High Court of Karnataka

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HC-KAR NC: 2025:KHC:41294 WP No. 23918 of 2025

6TH BLOCK, KORAMANGALA

BANGALORE – 560 095. …RESPONDENTS (BY SRI. M. DILIP AND SRI. E.I.SANMATHI, ADVOCATES FOR R-1 SRI. ARAVIND.V. CHAVAN, ADVOCATE FOR R-2 & R-3)

THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUITON OF INDIA PRAYING TO DIRECT THE 1ST RESPONDENT TO EXPEDITIOUSLY CONSIDER AND DISPOSE OFF THE PETITIONER’S REPRESENTATION DATED 22.07.2025 (ANNEXURE-V) AFTER AFFORDING THE PETITIONER A REASONABLE AND EFFECTIVE OPPORTUNITY OF HEARING AND FILING FURTHER SUBMISSIONS AND DOCUMENTS, IF ANY, AND BY DIRECTING THAT THE CREDIT OF TDS AMOUNTING TO RS.1,25,000/- BE BROUGHT FORWARD FROM AY 2019-20 TO AY 2020-21.

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 the following reliefs:

“(i) Directing the 1st respondent to expeditiously consider and dispose off the petitioner's representation dated 22.07.2025 (Annexure 'V') after affording the petitioner a reasonable and effective opportunity of hearing and filing further submissions and documents, if any, and by directing that the credit of TDS amounting to ` 1,25,000/- be brought forward from AY 2019-20 to AY 2020-21 and thus taken into consideration while redetermining the petitioner's liability under the Income-Tax Act, 1961, for AY 2020-21; without prejudice to the above and in any event,

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HC-KAR NC: 2025:KHC:41294 WP No. 23918 of 2025

(ii) directing that an order be passed forthwith by the 2nd Respondent rectifying the order dated 12.07.2023 bearing DIN: CPC/2021/U3/326596659, Ack. No.: 123509930240423 and Demand Reference No.: 2023202037160638444T passed by the 2nd respondent (Annexure 'J'), by granting the credit of TDS amounting to `1,25,000/- brought forward from AY 2019-20 to AY 2020-21, and thereby redetermining the petitioner's liability under the Act for AY 2020-21;

(iii) Directing that the petitioner's tax liability under the Income-Tax Act, 1961, for AY 2020-21 be recomputed in accordance with law and the facts of the case, and directing that consequent relief, in accordance with law and the facts of the case, may kindly be granted to the petitioner forthwith; and

(iv) pass such other or further orders as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case, in the interests of justice and equity.”

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HC-KAR NC: 2025:KHC:41294 WP No. 23918 of 2025

nor any order has been passed on the same and as such, the petitioner is before this Court by way of the present petition. 4. Per contra, learned counsel for the respondents submits that if reasonable time is given, the respondents shall consider and pass necessary order / take appropriate steps on the said representation, in accordance with law. 5. In view of the aforesaid facts and circumstances and rival submissions, petition stands dispose of directing the respondents No.1 to address the grievances of the petitioner and consider his representation at Annexure – V dated 22.07.2025 and pass appropriate orders bearing in mind the material on record produced by the petitioner and in accordance with law, within a period of one month from the date of receipt of a copy of this order. 6. It is further directed that in the event respondent No.1 were to come to the conclusion that TDS Credit for the Assessment year 2019-20 in relation to the petitioner is to be brought forward to the Assessment year 2020-21, respondent No.1 shall take necessary steps in this regard to credit demand for the Assessment

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HC-KAR NC: 2025:KHC:41294 WP No. 23918 of 2025

year 2020-21 and take appropriate decision / pass appropriate orders within a period of one month thereafter. 7. Subject to the aforesaid observations and directions, the petition stands disposed of.

Sd/- (S.R.KRISHNA KUMAR) JUDGE

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