TLC UNIVERSAL PRIVATE LTD vs THE PRINCIPAL COMMISSIONER OF

1 IN THE HIGH COURT OF KARNATAKA, BENGALURU

DATED THIS THE 9TH DAY OF SEPTEMBER, 2022

BEFORE

THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR

WRIT PETITION No.17554 OF 2022 (T-RES)

BETWEEN:

TLC UNIVERSAL PRIVATE LTD HAVING ITS OFFICE ADDRESS AT NO.114, 7TH CROSS, BEHIND ST. JOHNS SCHOOL COFFEE BOARD PARK, KEMPAPURA BANGALORE - 560024 REPRESENTED BY ITS DIRECTORS …PETITIONER (BY SRI.MALLAHAR RAO, ADVOCATE)

AND:

1 . THE PRINCIPAL COMMISSIONER OF

INCOME TAX DEPARTMENT QUEEN’S ROAD BENGALURU – 560009.

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

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 W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT AUTHORITIES NO.1 TO 4 TO EXPEDITIOUSLY TAKE REQUISITE STEPS IN ORDER TO REFUND THE EXCESS AMOUNT ALONG WITH APPLICABLE INTEREST THEREON PAID BY THE PETITIONER WHICH IS WITH THE INCOME TAX DEPARTMENT AS DEEEMED FIT BY THIS HONBLE COURT

THIS W.P. COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:-

ORDER

In this petition, petitioner has sought for the following reliefs: (i) Issue writ of mandamus or writ of direction to the respondent authorities No.1 to 4, to expeditiously take requisite steps in order to refund the excess amount along with applicable interest thereon, paid by the petitioner, which is with the Income Tax Department, as deemed fit by this Hon’ble Court, in the circumstances of the case; and

(ii) 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.

Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

In addition to reiterating the various contentions urged in the memorandum of petition and referring to the documents produced thereto, learned counsel for the petitioner submits that it is the grievance of

3 the petitioner that despite submission of the representation at Annexure – J dated 24.05.2018 submitted to respondent No.3 and representation at Annexure – L dated 03.03.2020 submitted by the petitioner to the respondent No.4, the respondents have not taken any steps to consider the said representations nor taken any appropriate decision / passed appropriate orders so far and as such, the petitioner is before this Court by way of the present petition.

Per contra, learned counsel for the respondents submits that if reasonable time is granted they would take necessary steps to consider the representations in accordance with law.

Submission of the learned counsel for the respondents is placed on record.

In view of the aforesaid facts and circumstances and submissions made at the bar, I deem it just and appropriate to direct the concerned respondents to address the grievances of the petitioner and consider and pass appropriate orders / take appropriate decision on the

4 aforesaid representations submitted by the petitioner, in accordance with law and as expeditiously as possible and at any rate within a period of six weeks from the date of receipt of copy of this order.

Subject to the aforesaid directions, petition stands disposed of.

Sd/- JUDGE

TLC UNIVERSAL PRIVATE LTD vs. THE PRINCIPAL COMMISSIONER OF