Kallam Subba Rao V. Commissioner of Income Tax (TDS) and Antler Life Sciences Pvt Ltd

WP/5410/2021

AI Insights

The case involved Kallam Subba Rao, the petitioner, who filed a writ petition under Article 226 of the Constitution of India against the Commissioner of Income Tax (TDS) and M/s. Antler Life Sciences Pvt Ltd. The petitioner sought a writ of mandamus to compel the first respondent to take action against the second respondent for not remitting deducted TDS of Rs. 39,273 to the petitioner's PAN. The court heard arguments from both sides, and it was revealed that the TDS amount had been remitted back to the petitioner, albeit without the issuance of Form 26AS, which is necessary for filing income tax returns. The court decided that since the main issue had been resolved, the writ petition was infructuous.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 796868 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 04-12-2023
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 151 CPC
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: J V PRASAD
• Assessee Lawyers: T V L N NARASIMHA RAO
• Keywords: FORM 26AS; Income Tax Return; Infructuous; TDS remittance; Writ of Mandamus
• Section: 151; 226

Judgement Text

"Between: KallamSubbaRao,S/o.K.Venkateswarlu,agedabout5lyears'occ.Private iL-*iie,-n7o. rtii'ruo. zot, Sri Maruthi Nllqv-qTr Plot No 356 and 3s7B' Raghavendra Colony, Kondapur, Hyderabad-500084' ...PETITIONER [ 337e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) MONDAY, THE FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 5410 OF 2021 The Commissioner of lncome Tax (TDS), 'A' Block, 4th Floor, lT Towers' A C' cuards, Hyderabad -500004. M/s. Antler Life Sciences Pvt Ltd, Registered office at Plot No 3l, Park View Eiiiijr6. s\"t\"i bo-operative Holsin! societv Ltd, Road Number 2 Banian Hiils, Hvb.raiao-500b33, TS Represented by its t 'lanaging Director. ..RESPONDENTS AND 1 2 petition under Anicle 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue an appropriate writ, order or direction more particularly one in the nature of writ of mandamus to the 1st Respondent to take appropriate action against the 2nd Respondent holding TAN: HYDA2236'I D for not remitting the deductedTDSofRs.39,2T3l-tothePAN:AHUPK94S2FofthePetitioner' lA NO: 1 OF 2021 PetitionunderSection,l5lCPCprayingthatintheCircumstancesstated in the affidavit filed in support of the petition, the High Court may be pleased to grant sfay of any action against the Petitioner from the 1st Respondent in the wake of non-filing of the annual income tax return for the financial year ended 31lO3t2O2O pending disposal of the marn wrrt petition' lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the 2nd Respondent to issue Form 16 for the financial year ended 31.O3.2O2O to the Petitioner for enabling him to file the ITR for Assessment year 2021-22 pending disposal of the main writ petition. lA NO: 2 OF 2021 Between: AND 1 The Commissioner of lncome Tax (TDS), 'A' Block, 4th Floor, lT Towers, A.C. Guards, Hyderabad -500004. ...PETITIONER/RESPONDENT No. 1 Kallam Subba Rao, S/o. K. Venkateswarlu, aged about 51 years, occ. private service, R/o- Flat No. 201, Sri Maruthi Nilayam, PIot No. 356 and 3578, Raghavendra Colony, Kondapur, Hyderabad-500084. ...RESPONDENTMRIT PETITIONER M/s. Antler Life Sciences Pvt Ltd, Registered office at plot No.31, park View Enclave, _Sagar .Co-ggglatlve lousing Society Ltd, Road Number 2, Banja? Hills, Hyderabad-500033, TS Represented by its Managing Director. ...RESPONOENT/RESPONDENT No.2 2 Petition under Sectron 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to vacate the interim orders daled 05/03/202i in l.A.No.1 of 2021 in W.p.No.5410 of 2O21, in the interest of justice. Counsel for the Petitioner: SRI T.V.L.NARASIMHA RAO Counsel for the Respondent No.1: SRt J.V.PRASAD, SC FOR INCOME TAX The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHY THE HONOURABLE SRI JUSTICE N. TUKARAMJI Writ Petition No.541O of 2O2l ORDER: (per Hon'ble Sri Justice P,SAM KOSHY) This Writ Petition is hled by the petitioner under Article 226 of the Constitution of India praying this Court to issue a WnL of Mandamus to lst respondent to take appropriate action against 2\"d respondent holding TAN : HYDA22361D lor not remitting the deducted T.D.S. of <.39,2731- to the PAN AHUPK9452F of the petitioner. 2. Heard Mr. T.V.l-. Narasimha Rao, Iearned coun sel lor the petitioncr and Mr. J.V. Prasad, learned Standing Counsel for the 1., rcspondent. 3. Learned Standing Counsel for the 1\", respondent- Department primarily contended that subseque ntlv the rcmittance ol the T.D.S. v.'ith interest has been paid berck to the petltloncr 4. [n rcplv, Iearned collnsel for the petitioner subm ittcd that ir-r spite of efforts made by the petitioner, Form 26A5 has till date nol been issucd to thc petitioner which may come in the s a-i o[ AND pctrtioncr at the time r-r [ filing the returns 2 5. On the other hand, learned Standing Counsel for the 1 \"t respondent-Department submitted that even in the absence of Form-26AS the petitioner may {ile his return since the remittance of the above amount is reflected in Form_26AS. 6. In view of above submission of both counsel, we are of the considered opinion that since substantive grievance of the petitioner has since been redressed, the cause in the writ petition no longer survives for adjudication. Therefore, the present Writ petition at this juncture stands disposed of as tnfructuous,. Nonetheless, the petitioner, if at a-ll, if he furnishes his return shor,r,ing his remittance as is reflected in Form-26AS, the I \"r respondent_Department may take appropriate steps in accordance vvith law. 7. Accordingl-v, the Writ petition is disposed of as 'infructuous,. No costs 8. Consequentl- ., misccllaneous sha-ll stand closed, petitions pending, if any, SD/-B.SARASWATHI ASSISTANT REGISTRAR //TRUE COPY// To, sEcTtoN oFFtcER '1. The Commissioner of tncome Tax (TDS), And Another, A Block, 4th Floor, lT Towers, A.C. Guards, Hyderabad ,{i000ci4. 2. One CC to SRI T.V.L. NARASTI/HA RAO, Advocate [OPUC] 3. One CC to SRI J V PRASAD SC FOR TNCOME TAX [OPUC] Two CD Copies 4 BSR SS HIGH COURT DATED: 0411212023 ORDER WP.No.5410 of 2021 DISPOSING OF THE WRIT PETITION AS INFRUCTUOUS, WITHOUT COSTS iel 9\"r 1gE ST41 e' ,o o 0 3 JAl'l 2024 L L * (i :.--.- 2dt, rr "