2024 (10) TMI 1488

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....onstitution of India, praying for the following reliefs: "(a) that this Hon'ble Court be pleased to permit the Petitioner to make an application under section 270AA of the Income-tax Act, 1961 for Assessment Year 2017-18 within such time as this Hon'ble Court deems fit after the disposal of the application dated 11th April 2022 of the Petitioner under section 154 of the Act, by passing the following orders and directions: i. issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India directing the Respondents to dispose of the application dated 11th April 2022 filed by the Petitioner under section 154 of the Act within....

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.... circumstances of the case may require." 3. The relevant facts are required to be noted. The assessment year in question is 2017-18. 4. The petitioner received salary from his employer on which a sum of Rs. 26,43,323/- was deducted as tax at source. Form No. 16 was issued by the employer accordingly showing TDS of Rs. 26,43,323/- also such amount was reflected in the Form No. 26AS, copies of which are placed on record. 5. On 19 March 2021, notice under Section 148 of the Income Tax Act, 1961 (for short "the Act") was issued to the petitioner for the assessment year in question. Responding to such notice on 23 April 2021, the petitioner filed return of income declaring total income at Rs. 85,77,740/-. Obviously, the petitioner sough....

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....ation rights were internally transferred to respondent No. 1 by Income Tax Department on 26 April 2022. Immediately, on the next day i.e. 27 April 2022, the petitioner filed his rectification application dated 11 April 2022 with respondent No. 1 i.e. on 27 April 2022. 8. Also, the petitioner filed its reply to the penalty notice on 9 May 2022 inter alia contending that the Assessment Order had a mistake apparent on the face record as the TDS amount has not been accounted for and further actions which were initiated were in fact totally unwarranted. It appears that on one hand, the rectification application was not being disposed of and on the other hand, respondent No. 1 proceeded with the penalty proceedings, inasmuch as on 10 August 20....

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....pplication under Section 270AA praying for grant of immunity which came to be filed on 7 January 2023. Also written submissions on such application were filed, however the said application is stated to be pending. 13. It is on the above conspectus, the proceedings are before us. The pleadings on the petitioner are complete. Reply affidavit is placed on record. Rejoinder affidavit is also filed. 14. Learned counsel for the petitioner would submit that the case of any under reporting or misreporting as initially being asserted on behalf of the department has certainly proved to be incorrect, in view of the rectification order dated 3 January 2023 and the compliance of the rectification order namely a tax demand of Rs. 303/- being deposi....