Healthcare Global Enterprises Limited V. The Assistant / Deputy Commissioner of Income Tax, Circle 2(2)(1) Bangalore and Central Processing Center, Income Tax Department and The Additional / Joint / Deputy / Assistant Commissioner of Income Tax, National Faceless Assessment Centre and The Principal Commissioner of Income Tax Bangalore 2 and The Chief Commissioner of Income Tax (TDS) Bangalore and The Commissioner of Income Tax, (Centralized Processing Centre) and The Director General of Income Tax (Systems)

WP/15543/2023

AI Insights

The case involves Healthcare Global Enterprises Limited, which filed a writ petition against various officials of the Income Tax Department, seeking the consideration of their representation regarding the adjustment of tax deducted at source. The Petitioner argued that their representation was not considered by the first Respondent, which is a violation of Article 350 of the Constitution of India, mandating the consideration of representations in accordance with the law and within a reasonable period. The Respondents, represented by the Panel Counsel, acknowledged the oversight and agreed to address the Petitioner's grievances within the stipulated time.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 818120 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 02-08-2023
• Assessment Year: misc
• Laws Referred To: Articles 226 and 227 of the Constitution of India, Article 350 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUSHAL TIWARI
• Assessee Lawyers: SANDEEP HUILGOL
• Keywords: Consideration; Income Tax; Representation; Tax deducted at source; Writ petition

Judgement Text

" - 1 - NC: 2023:KHC:26864 WP No. 15543 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF AUGUST, 2023 BEFORE THE HON'BLE MR JUSTICE KRISHNA S DIXIT WRIT PETITION NO. 15543 OF 2023 (T-IT) BETWEEN: HEALTHCARE GLOBAL ENTERPRISES LIMITED., (A COMPANY INCORORATED UNDER THE COMPNAIES ACT 1956) HCG TOWERS NO.8, P KALINGA RAO ROAD, SAMPANGI RAM NAGAR, BANGALORE 560 027. REPRESENTED HEREIN BY ITS MANAGER TAXATION MR B J RATHNARAJU. …PETITIONER (BY SRI. SANDEEP HUILGOL.,ADVOCATE) AND: 1. THE ASSISTANT / DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(2)(1) BANGALORE BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE 560 095. 2. CENTRAL PROCESSING CENTER, INCOME TAX DEPARTMENT, REP HEREIN BY THE ASSISTANT, DEPUTY DIRECTOR OF INCOME TAX, CPC, BANGALORE, CENTRALIZED PROCESSING CENTRE, BENGALURU 560 500. 3. THE ADDITIONAL / JOINT/DEPUTY /ASSISTNAT COMMISSIONER OF INCOME TAX/ Digitally signed by SHARADA VANI B Location: HIGH COURT OF KARNATAKA - 2 - NC: 2023:KHC:26864 WP No. 15543 of 2023 INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, JAWARHALAL NEHRU STADIUM, NEW DELHI 110 003. 4. THE PRINCIPAL COMMISSIONER OF INCOME TAX BANGALORE 2, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU 560 095. 5. THE CHEIF COMMISISONER OF INCOME TAX (TDS) BANGALORE, HMT BHAVAN, 4TH FLOOR, NO 59, BALLARI ROAD, BANGANGAR, BENGALURU 560 032. 6. THE COMMISSIONER OF INCOME TAX, (CENTRALIZED PROECESSING CENTRE) PRESTIGE ALPHA, PB NO. 2, ELECTRONIC CITY POST, BENGALURU 560 500. 7. THE DIRECTOR GENERAL OF INCOME TAX (SYSTEMS) ARA CENTRE, GROUND FLOOR, JHANDEWALAN EXTENSION, NEW DELHI 110 001. …RESPONDENTS (BY SRI.SUSHAL TIWARI.,ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE R-1 TO EXPEDITIOUSLY CONSIDER AND DISPOSE OFF THE PETITIONERS REPRESENTATION DTD 02/03/2023 (ANNEXURE-A) AFTER PROVIDING IT WITH AN EFFECTIVE OPPORTUNITY OF HEARING AND AFTER PERMITTING IT TO PRODUCE FURTHER DOCUMENTS AND DETAILS IN SUPPORT OF ITS REPRESENTATION, AS MAY BE CONSIDERED NECESSARY AND DIRECT THAT THE CREDIT OF TAX DEDUCTED AT SOURCE UNDER THE PROVISIONS OF THE ACT, AMOUNTING TO RS. 12,46,28,363/- UP TO AND INCLUDING AY 2023-24 AS ON DATE THAT WAS WRONGLY DEPOSITED AS AGAINST THE PANS OF HEALTHCARE GLOBAL VIJAY ONCOLOGY P. LTD. AND HCG PINNACLE ONCOLOGY P.LTD., - 3 - NC: 2023:KHC:26864 WP No. 15543 of 2023 SHALL BE ADJUSTED FORTHWITH AS AGAINST THE PAN OF THE PETITIONER TOGETHER WITH APPLICABLE INTEREST AND ETC., THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The short grievance of the Petitioner is as to non- consideration of his Representation dated 02.03.2023, a copy whereof avails at Annexure-A at the hands of 1st Respondent. Learned counsel for the Petitioner argues that when a citizen gives a Representation, Article 350 of the Constitution mandates its consideration in accordance with law and within a reasonable period. 2. Learned Panel Counsel appearing for the Revenue, opposes the Writ Petition contending that right to have the Representation considered has to be demonstrated as a sine qua non for presenting the Writ Petition. Having so contended, now he fairly agrees to instruct his clients to look into the grievance of Petitioner as has been aired in the subject Representation in - 4 - NC: 2023:KHC:26864 WP No. 15543 of 2023 accordance with law and within a reasonable time. This is appreciable. In view of the above the Writ Petition is disposed off. Time for compliance is three months. All contentions are kept open. It is open to the first Respondent to solicit any information/documents from the side of the Petitioner for due consideration of subject Representation; however, in the guise of such solicitation, no delay shall be brooked. Now, no costs. Sd/- JUDGE Bsv List No.: 1 Sl No.: 12 "