M/s. Keolis Hyderabad Mass Rapid Transport System Pvt Ltd V. The Deputy Commissioner of Income Tax

WP/15478/2024

AI Insights

The case involves M/s. Keolis Hyderabad Mass Rapid Transport System Pvt Ltd, which filed a writ petition against the Deputy Commissioner of Income Tax, Circle 2(1), Hyderabad, and the Principal Commissioner of Income Tax - 2, Hyderabad. The petitioner sought a writ of Mandamus to address the inaction of the respondents regarding the utilization of Tax Deducted at Source (TDS) amounts for the assessment years 2016-17 to 2018-19, which were not adjusted in the assessment year 2015-16. Additionally, the petitioner contested the rejection of their application for condonation of delay in filing a revised return for the assessment year 2016-17. The court's order was based on the consensus of the parties to resolve the matter by directing the respondents to make a decision on the resubmitted application.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 752701 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 05-12-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: J SUNITHA
• Assessee Lawyers: M DEEPAK
• Keywords: Assessment Year; Condonation of delay; Income Tax; Tax deducted at source; Writ of Mandamus
• Section: 14; 26; 3004

Judgement Text

"I ! [ 34301 HIGH COURT FOR THE STATE OF TELANGANA . ATHYDERABAD (Special Original Jurisdiction) THURSDAY, THE FIFTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE DR. JUSTICE G.RADHA RANI WRIT PETITION NO:15478 OF 2024 Between: M/s. Keolis Hyderabad Mass Rapid Transport Svstem pvt Ltd. Havino its office. at. H.yderabad Metro Rait Administraiive bJibing, Uppal Main R6ad, Uppal, Hyderab4., 5q0 039 Represented by its Authoiized'Signatory Mr. J. Krishna Mohan, S/o, Chana Kondaiah, Aged-about SB years, nf5. HyOerabad AND ...PET|T|ONER 1 Ih.e Qepuly Commissioner of lncome Tax, Circle 2(1), Hyderabad 2. Principal Commissioner of lrrcome Tax - 2, Hyderabad ...RES'ONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to (a) issue a writ, order, or direction more particularly in the nature of a writ of Mandamus declaring the inaction of the Respondents in not permitting the Petitioner to utilize the Tax Deducted at source Amounts For the Assessment Years 2016-17 to 2018-19 that were not ad.iusted/utilized in Assessment year 2015-16 in the Consequential order dated 28-03-201g as being void, illegal, arbitrary, violative of Articles 14, 26s and 3004 of the constitution 0f lndia (b)declare the Order dated 27-02-2024 bearing DIN and Order No. lrBA/co Mi F/1'7 i2023-24 t 1 06 1 s7 46s2(1 1 rej ectin g the a ppticatib n of the petitio ner for condonation of delay in filing revised return for the Assessment year n16-17 as being void illegal, arbitrary and violative of Article '14 of the constitution of India' (c) consequently refund the TDS amounts to a tune of Rs. 47,44,239/-, Rs. 13,55,496/- and Rs- 10,16,6221- for the Assessment years 2016-17-2017-18 aid 2018-19 respectively to the Petitioner along with appropriate rate of interest. :.i:. ;ra.igfl *\",''!@e6!:lg-# '-7 lA NO: 1 OF 2024 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 Respondents to consider the representations dated 1sto3l2o21 , 07to4t2o22, 0210412024 submitted by the Petitioner. Counsel for the Petitioner: SRI M.NAGA DEEPAK counsel for the Respondents: M/s. J.suNrrHA, JUNIOR sc FoR rNcoME TAx The Court made the following: ORDER ..,TED EOITOURABLE TIrN EOI{OI'RAALE DR. JuSTICE G.RADEA RANI SRI JUSTICE SUJOY PAIIL WRfT PEIITIOI{ No.l 547a of 2O24 OR.DER: (trter Hon'ble Si Justice Sujog paul) Sri M.Naga Deepak, learned counsel for Ms.J.Sunitha, learned Junior Standing Counsel Department for the respondents. the petitioner and for Income Tax 2. With the consent, finally heard. 3. During the course of hearing, the parties agreed that this petition may be disposed of, by directing the respondents to take a fina_l decision on petitioner's application dated O5.O7 .2024. 4. In view of the consensus arrived at, the Writ petition is disposed of, without expressing any opinion on the merits of the case, by directing the petitioner to resubmit the said application before respondent No.2, within seven days from today. In turn, the said authorit5r shall consider ald decide the said application, in accordarce with law, within thirty days from today. The outcome shall be communicated to the petitioner. No costs. Interlocutory applications, if any pending, shall also stand clo SD/-A.V.S. P SAD ASSISTANT R TRAR //TRUE COPY// SECTION FICER To 1. The Deputy Commissioner of lncome Tax, Circle 2(1), Hyderabad 2. Principal Commissioner of lncome Tax 2, Hyderabad 3. One CC to SRI tvl.NAGA DEEPAK, Advocate [OPUCJ 4. One CC to M/s. J.SUNITHA, JUNIOR SC FOR INCOME TAX [OPUC] 5. Two CD Copies PSK BS Fy- HIGH COURT DATED:0511212024 ORDER WP.No.15478 o12024 DISPOSING OF THE WRIT PETITION WITHOUT COSTS. i .-. , : ,l r{( Q.r ,t ff\"u "