This writ petition challenged the non-remittance of TDS by the Tax Department. The Court held that since the substantive grievance had been redressed through remittance to the petitioner, the petition no longer existed and was disposed of as infructuous.
The writ petition was disposed of as infructuous without costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[337e ]
HIGH COURT FOR THESTATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction)
MONDAY, THEFOURTH DAY OF DECEMBER TWO THOUSANDAND TWENTY THREE
PRESENT
THE HONOURABLESRI JUSTICEP.SAMKOSHY AND THE HONOURABLESRI JUSTICE N.TUKARAMJI
WRIT PETITIONN O:5410 OF 2021
Between:
KallamSubbaRao,S/o.K.Venkateswarlu,agedabout5lyears'occ.Private iL-*iie,-n7o. rtii'ruo.zot, Sri Maruthi Nllqv-qTrPlot No 356 and 3s7B' Raghavendra Colony,Kondapur, Hyderabad-500084'
...PETITIONER
AND
..RESPONDENTS
petition under Anicle 226 of the constitution of lndiaprayingthat in the circumstances statedin the affidavitfiled therewith, the Highcourt may be pleased to issue an appropriatewrit, orderor direction more particularly one in the nature of writ ofmandamus to the 1st Respondentto take appropriate action against the 2ndRespondent holdingTAN:HYDA2236'ID for not remittingthe deductedTDSofRs.39,2T3l-tothePAN:AHUPK94S2FofthePetitioner'
lA NO: 1 OF2021
PetitionunderSection,l5lCPCprayingthatintheCircumstancesstated in the affidavitfiled in support of the petition, the HighCourt may be pleased to grant sfay of any actionagainstthe Petitionerfrom the 1st Respondent in the wake of non-filingof the annual income tax returnfor the financial yearended 31lO3t2O2Opending disposalof themarn 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:
The Commissioner of lncome Tax (TDS), 'A' Block, 4th Floor, lT Towers, A.C. Guards, Hyderabad -500004.
...PETITIONER/RESPONDENT No. 1
AND
...RESPONDENTMRIT PETITIONER
...RESPONOENT/RESPONDENT No.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
AND
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
\
To,
BSR SS
HIGH COURT
DATED: 0411212023
ORDER
WP.No.5410 of 2021
1 gE ST41 e'
,oo 0 3 JAl'l 2024
L
* (i L
:.--.-
DISPOSING OF THE WRIT PETITION
AS INFRUCTUOUS,
WITHOUT COSTS
iel 9"r 2dt,\rr
2 issues framed by the court
Whether the writ petition survives for adjudication after the grievance regarding non-remittance of TDS was redressed.
Whether the High Court should dispose of the writ petition as infructuous.
Kallam Subba Rao
Commissioner of Income Tax (TDS)
M/s. Antler Life Sciences Pvt Ltd
P. Sam Koshy
N. Tukaramji
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
