Disposed¶¶38

Randstad India Pvt. Ltd. v. Assistant Commissioner of Income Tax

Mandamus – Income-tax – TDS credit for A.Y 2015-16 appearing in Form 26AS

Madras HC26 Aug 2025WP/32362/2025

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What is this about?

Randstad India Pvt. Ltd. v. Income Tax authorities (LTU, Chennai); W.P.No.32362 of 2025; TDS credit; Form 26AS; A.Y 2015-16; refund with interest under Section 244A; writ of mandamus under Article 226; direction to consider letters dated 15.04.2025 and 09.05.2025; eight weeks time frame; disposed of with no costs; single judge Krishnan Ramasamy J.

What did the court decide?

Writ petition disposed of with a direction to the respondents to consider the petitioner's letters dated 15.04.2025 and 09.05.2025 and pass appropriate orders on merits and in accordance with law within eight weeks; no costs. ¶¶38

Randstad India Pvt. Ltd. Vs Assistant Commissioner… — Writ and Judicial Review | Madras HC (2025)

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W.P.No.32362 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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Dated : 26.08.2025

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CORAM

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THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY

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W.P.No.32362 of 2025

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Randstad India Pvt. Ltd., Rep. by its Director, Mr.Nagesh Bailur, Old No.5 and 5A, New No.9, Randstad House, Pycroft Garden Road, Nungabakkam, Chennai - 600 006 Tamil Nadu, India.

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... Petitioner

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Vs.

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1.Assistant Commissioner of Income Tax, Large Taxpayer Unit, Circle 1, 3rd Floor Wanaparthy Block, MG Road, Nungambakkam, Chennai - 600 034.

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2.Additional Commissioner of Income Tax, Large Taxpayer Unit, Main Building 4th floor of LTU Circle, 1, Nungambakkam, Chennai - 600 034.

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3.Principal Commissioner of Income Tax-4, Room No.301, Wanaparthy block, Ayankar Bhawan, Nungambakkam, Chennai - 600 034.

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... Respondents

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1/5

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https://www.mhc.tn.gov.in/judis

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W.P.No.32362 of 2025

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Prayer:

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Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus directing the respondents to consider the letter filed by the petitioner dated 15.04.2025 and 09.05.2025, in respect of the TDS credit which is appearing as per Form 26AS, grant full credit as claimed by the petitioner and grant refund along with interest under Section 244A of the Act for A.Y 2015-16.

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For Petitioner : Mr.N.V.Balaji For Respondents : Mrs.S.Premalatha, Senior Standing Counsel

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ORDER

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This writ petition has been filed by the petitioner to direct the respondents to consider the letter filed by the petitioner dated 15.04.2025

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and 09.05.2025, in respect of the TDS credit which is appearing as per Form 26AS, grant full credit as claimed by the petitioner and grant refund along with interest under Section 244A of the Act for A.Y 201516.

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When the matter was taken up for hearing, learned counsel for

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the petitioner submitted that direction may be issued to the respondents

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2/5

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https://www.mhc.tn.gov.in/judis

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W.P.No.32362 of 2025

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to consider the petitioner's letters dated 15.04.2025 and 09.05.2025 and

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pass appropriate orders on merits and in accordance with law.

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Learned Senior Standing Counsel appearing for the respondents

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submitted that the petitioner's letters would be considered and appropriate orders will be passed within a time frame that may be stipulated by this Court.

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Heard the learned counsel on either side and perused the materials available on record.

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Considering the limited relief sought for by the learned counsel

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for the petitioner, this Court without going into the merits of the case, directs the respondents to consider the petitioner's letters dated 15.04.2025 and 09.05.2025 and pass appropriate orders on merits and in accordance with law, within a period of eight weeks from the date of receipt of a copy of this order.

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3/5

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https://www.mhc.tn.gov.in/judis

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W.P.No.32362 of 2025

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With the aforesaid direction, this writ petition is disposed of. No

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costs.

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26.08.2025