TLC UNIVERSAL PRIVATE LTD vs. THE PRINCIPAL COMMISSIONER

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF OCTOBER, 2022 BEFORE

THE HON’BLE MR.JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.19876/2022 (T-IT) BETWEEN:

TLC UNIVERSAL PRIVATE LTD HAVING ITS OFFICE ADDRESS AT NO.114, 7TH CROSS, BEHIND ST.JOHNS SCHOOL, COFFEE BOARD PARK, KEMPAPURA, BANGALORE -560 024 REPRESENTED BY ITS DIRECTOR

… PETITIONER (BY SRI K.MALLAHARAO, ADVOCATE)

AND:

1 . THE PRINCIPAL COMMISSIONER OF INCOME TAX DEPARTMENT, QUEENS ROAD, BENGALURU-560 009

2 . THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1), 4TH FLOOR, HMT BHAVAN, NO.59, BELLARY ROAD, BANGALORE-560 024

3 . THE INCOME TAX OFFICER TDS WARD 3(3), BANGALORE

4 . THE TAX RECOVERY OFFICER TDS, BANGALORE.

… RESPONDENTS (BY SRI E.I.SANMATHI, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED ORDER DTD 25.02.2015, PASSED BY THE R3 IN ORDER BEARING F.NO.BLRT07184C/TDS/ 2012-13 VIDE ANNEXURE-A AND DIRECT THE R3, TO CONSIDER THAT THE DECLARED TAX AMOUNT BY THE PETITIONER, IS PROPER AND CORRECT AND ETC.

THIS PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

(ii) Writ of mandamus or in the like nature of writ of direction, directing the respondent No.3, to consider that the declared tax amount by the petitioner, is proper and correct;

(iii) Writ of prohibition, directing the concerned respondent authorities to refrain from taking coercive steps or measures, prohibiting them from taking action on the basis of the impugned order dated 25.02.2015, passed by the respondent No.3 in order

bearing F.No.BLRT07184C/TDS/2012-13, vide Annexure-A; and

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

SD/- JUDGE

PKS