DTZ INTERNATIONAL PROPERTY ADVISERS (P) LTD. vs. THE DEPUTY COMMISSIONER

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WP/1265/2013HC KarnatakaKAHC01009085201318 January 2013Bench: H.G.RAMESH3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the Deputy Commissioner of Income Tax to consider the petitioner's application for rectification in accordance with law. This consideration should be completed within three months of receiving the order.

What were the facts?

The petitioner filed an application under Section 154 of the Income Tax Act, 1961, seeking rectification for short credit of TDS. The application was made on February 1, 2011.

What were the issues?

Whether the respondent should consider the petitioner's application for rectification of TDS credit without delay. The court did not adjudicate on the merits of the TDS credit itself.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

W.P.No.1265/2013 - 1 - IN THE HIGH COURT OF KARNATAKA AT BANGALORE

DATED THIS THE 18TH DAY OF JANUARY 2013

BEFORE

THE HON’BLE MR. JUSTICE H.G.RAMESH

W.P.No.1265/2013 (T-IT)

BETWEEN:

DTZ INTERNATIONAL PROPERTY ADVISERS (P) LTD. LEVEL 3, FEATHERLITE VISTA NO.8, 1ST MAIN ROAD VASANTHNAGAR BANGALORE – 560 052 REPRESENTED BY ITS DIRECTOR RAJESH SRINIVASAN

…PETITIONER

(BY SRI K.R.VASUDEVAN, ADVOCATE & SRI P.B.HARISH, ADVOCATE)

AND:

1.

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1) BANGALORE, 14/3, R.P.BHAVAN NRUPATHUNGA ROAD BANGALORE – 560 001

2.

THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 11, BANGALORE 14/3, R.P.BHAVAN NRUPATHUNGA ROAD BANGALORE – 560 001

3.

THE COMMISSIONER OF INCOME TAX -1 BANGALORE, 1ST FLOOR C.R.BUILDING, QUEEN’S ROAD BANGALORE – 560 001

W.P.No.1265/2013 - 2 - 4. THE CHIEF COMMISSIONER OF INCOME TAX-1 BANGALORE, 1ST FLOOR C.R.BUILDING, QUEEN’S ROAD BANGALORE – 560 001

…RESPONDENTS

THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR RECORDS PERTAINING TO THE ORDER PASSED BY 1ST RESPONDENT DATED IN RESPECT OF SHORT CREDIT FOR TDS, WITHOUT ASSIGNING ANY REASONS FOR THE SAME.

THIS WP COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:

O R D E R

H.G.RAMESH, J. (Oral):

Learned Counsel appearing for the petitioner submits that the writ petition may be disposed of by directing respondent No.1 to consider the petitioner’s application dated 1st February 2011 filed under Section 154 of the Income Tax Act, 1961, in accordance with law. A copy of the said application is produced as Annexure-C. I find no legal impediment to grant the prayer sought for. Accordingly, respondent No.1 is directed to consider the aforesaid application in accordance with law, if not already considered, within a period of three months from the date of receipt of a

W.P.No.1265/2013 - 3 - copy of this order. The petitioner shall furnish a copy of this order along with a copy of the aforesaid application to respondent No.1 to take necessary action in the matter in accordance with law. Petition disposed of.

Sd/-

JUDGE

Yn/ata.

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