Indusviva Health Sciences Private Limited and Sri Mandalaneni Subramanyam and Sri Kuruvila Chako and Sri Abhilash Thomas V. The Commissioner of Income Tax (TDS) and The Deputy Commissioner of Income Tax TDS

WP/9559/2024

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The case involves M/s. Indusviva Health Sciences Pvt Ltd and its directors, who filed a writ petition challenging a sanction order issued by the Commissioner of Income Tax (TDS) under Section 279(1) of the Income Tax Act, 1961. The petitioners had previously filed a compounding application for the financial year 2019-20, which was accepted, and the compounding charges were paid. Following this, the Chief Commissioner of Income-tax (TDS) issued an order under Section 279(2) of the Act, directing the withdrawal of prosecution proceedings for the same financial year. Based on these developments, the petitioners decided to withdraw their writ petition, seeking the court's permission to do so with the option to revive the petition if needed in the future.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 821542 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 03-12-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ARAVIND CHAVAN
• Assessee Lawyers: ANNAMALAI
• Keywords: Compounding application; Income Tax; Sanction Order; Writ petition
• Section: 226; 279(1); 227; 279(2)

Judgement Text

" - 1 - HC-KAR NC: 2025:KHC:50569 WP No. 9559 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 9559 OF 2024 (T-IT) BETWEEN: 1. M/S INDUSVIVA HEALTH SCIENCES PRIVATE LIMITED REPRESENTED BY ITS DIRECTOR, SRI. MANDALANENI SUBRAMANYAM, AGED ABOUT 61 YEARS, S/O LATE SRI. M. RAMACHANDRAN, OFFICE AT VIVA TOWER, NO.36, NANDI DURGA ROAD, JAYAMAHAL EXTENSION, BENGALURU – 560 046 (A COMPANY REGISTERED UNDER COMPANIES ACT, 1956) 2. SRI. MANDALANENI SUBRAMANYAM DIRECTOR OF M/S INDUSVIVA HEALTH SCIENCES PRIVATE LIMITED, AGED ABOUT 61 YEARS, S/O LATE SRI M. RAMACHANDRAN, NO.33 AND 34, 1ST CROSS, BABANAGAR, NEAR DWARAKA NAGAR, BENGALURU – 560 063 3. SRI. KURUVILA CHAKO DIRECTOR OF M/S INDUSVIVA HEALTH SCIENCES PRIVATE LIMITED, S/O SRI. KANDATHIL ERUTHUVAPUZHA, AGED ABOUT 76 YEARS, KANDATHIL, EURMELY SOUTH, PAMPAVALLY NORTH, KOTTAYAM, KERALA – 686 510 4. SRI. ABHILASH THOMAS CHIEF EXECUTIVE OFFICER OF M/S INDUSVIVA HEALTH SCIENCES PRIVATE LIMITED, S/O SRI. THOMAS P.V., Printed from counselvise.com Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:50569 WP No. 9559 of 2024 AGED ABOUT 44 YEARS, NO.28, ARISTOS, 1, SHOBA CITY, THANISANDRA MAIN ROAD, BENGALURU – 560 077 …PETITIONERS (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. THE COMMISSIONER OF INCOME TAX (TDS) OFFICE OF THE COMMISSIONER OF INCOME TAX (TDS), 4TH FLOOR, HMT BHAVAN, NO.59, BELLARY ROAD, BANGALORE – 560 032. 2. THE DEPUTY COMMISSIONER OF INCOME TAX TDS, WARD 2(1), HMT BHAVAN, NO.59, BELLARY ROAD, BANGALORE – 560 032 …RESPONDENTS (BY SRI. ARAVIND V CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE SANCTION ORDER UNDER SECTION 279(1) OF THE INCOME TAX ACT, 1961 BEARING DIN AND ORDER NUMBER ITBA/COM/F/17/2023- 24/1060272903(1) DTD. 30.01.2024 PASSED BY THE RESPONDENTNO.1 ENCLOSED AND REFERRED AS ANNEXURE-A. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC:50569 WP No. 9559 of 2024 ORAL ORDER In this petition, petitioners seek for the following reliefs:- “a) Issue a writ in the nature of certiorari or any other appropriate writ, order or direction to quash the sanction order under section 279(1) of the Income-tax Act, 1961 bearing DIN and Order Number ITBA/COM/F/17/2023-24/1060272903(1) dated 30.01.2024 passed by the respondent no.1 enclosed and referred as Annexure-A. b) Pass any order/s as deems fit by this Hon’ble court in the interest of justice.” 2. Learned counsel for the petitioner has filed a memo dated 27.11.2025, which reads as under: “1. The above named petitioners have filed this Writ Petition under Articles 226 and 227 of the Constitution of India challenging the sanction order passed by the respondent No.1 under Section 279(1) of the Income tax Act, 1961 (hereinafter referred to as “Act” dated 30.01.2024. 2. The petitioners M/s. Indusviva Health Sciences pvt ltd and its Directors Shri. Mandalaneni Subramanyam, Mr. Kuruvila Chako, Mr. Abhilash Thomas, Chief Executive Officer filed compounding application before the Chief Commissioner of Income-tax, Bengaluru on 18.06.2025 for the FY 2019-20. the Chief Commissioner of Income-tax (TDS) passed the order under section 279(2) of the Act dated 21.08.2025. The petitioners have paid the Printed from counselvise.com - 4 - HC-KAR NC: 2025:KHC:50569 WP No. 9559 of 2024 compounding charges as acknowledged in the order passed by the Chief Commissioner of Income-tax dated 21.08.2025. Copy of the order passed under Section 279(2) of the Act dated 21.08.2025 is enclosed. 3. The Chief Commissioner of Income-tax in the order passed under section 279(2) of the Act directed the Assessing Officer/Standing Counsel to take necessary action to implement the orders at the earliest. The CIT (TDS)/AO is directed to implement the order and consequently withdraw the prosecution proceedings for the F.Y. 2019-20, initiated if any in this regard. 4. In view of above submissions, the petitioners humbly prays this Hon’ble Court to permit the petitioners to withdraw the above Writ Petition with liberty to revive, if occasion arises, in the interest of justice and equity. 5. The petitioner prays the Hon’ble Court to pass such orders as this Hon’ble Court may deem fit on the facts and circumstances of the case.” 3. The petition is dismissed as withdrawn in terms of the aforesaid memo. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 31 Printed from counselvise.com "