- 1 - NC: 2025:KHC:14431 WP No. 6832 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.6832 OF 2024 (T-IT) BETWEEN: SMT VENKATASWAMAPPA LASKHMI, D/O ERAPPA VENKATASWAMAPPA, AGED ABOUT 85 YEARS, R/A. 14/7, FLAT NO. 3, AKRUTHI AKSHAY, MURPHY ROAD, ULSOOR, BENGALURU – 560 008. …PETITIONER (BY SRI. BALRAM R. RAO, ADVOCATE) AND: 1. SPECIAL LAND ACQUISITOIN OFFICER, K.I.A.D.B METRO, NO.14/3, 1ST FLOOR, MAHARSHI ARAVIND BHAVAN, NRUPATHUNGA RD, AMBEDKAR VEEDHI, SAMPANGI RAMA NAGAR, BENGALURU - 560 009. 2. THE CONTROLLER OF FINANCE KIADB, KHANIJA BHAVAN, RACE COURSE ROAD, BENGALURU – 560 001. 3. PRINCIPAL COMMISSIONER OF INCOME TAX, 59, HMT BHAVAN, 3RD FLOOR, BALLARI ROAD, DENA BANK COLONY, GANGANAGAR, 59 DENA BANK COLONY, ARMANE NAGAR, BENGALURU – 560 032. …RESPONDENTS (BY SRI. BOREGOWDA D., ADVOCATE FOR R1 & R2; SRI ARAVIND V. CHAVAN, ADVOCATE FOR R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE RECORDS OF THE PETITIONER’S CASE AND AFTER EXAMINING Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:14431 WP No. 6832 of 2024 THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE OUTSTANDING TAX DEMAND OF RS.66,47,679/- INCLUDING INTEREST (ANNEXURE-C) BEARING REF NO.CPC/1819/G8/1828190982 IMPOSED BY THE THIRD RESPONDENT FOR THE A.Y. 2011-12 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “i. Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the Petitioner’s case and after examining the legality and validity thereof be pleased to quash and set aside the outstanding tax demand of Rs.66,47,679/- including interest (Annexure-C bearing reference No.CPC/1819/G8/1828190982) imposed by the Third Respondent for the A.Y. 2011-12. ii. 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 ordering and directing the Respondents by themselves, their subordinate, servants and agents to withdraw and cancel the huge tax demand imposed on the Petitioner and direct the K.I.A.D.B. to pay the total outstanding tax demand. - 3 - NC: 2025:KHC:14431 WP No. 6832 of 2024 iii. 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 ordering and directing the 1st Respondent by themselves, their subordinate, servants and agents to rectify the Form 16A issued by themselves in which the TDS Certificated was issued by mentioning the wrong F.Y. i.e. 2010-11 instead of 2009-10, due to which the Petitioner has faced huge tax demand of Rs.66,47,679/- bearing reference No.CPC/1819/G8/1828190982 (Annexure-C) for no fault of the Petitioner. iv. A Writ or Mandamus or a Wirt in the nature of Mandamus, or any other appropriate Writ, Order of Direction under Article 226 of the Constitution of India ordering and directing the 3rd Respondent to grant credit of TDS of Rs.39,71,800/- (Annexure-D) for A.Y. 2010-11 as the 1st Respondent has deducted Tax at source for the A.Y. 2010- 11 as reflected in ‘Form 26AS’ of the Petitioners TRACES date. v. Grant the interim relief in terms of prayer (ii) above, and vi. Issue such other order, writ or direction as this Hon’ble Court deems fit; and vii. Direct the 1st and 2nd Respondents to pay the costs of this Writ Petition.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. - 4 - NC: 2025:KHC:14431 WP No. 6832 of 2024 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner invited my attention to the material on record in order to point out that in LAC No.135/2008, the Reference Court awarded compensation in favour of the petitioner vide judgment and award dated 27.11.2009 pursuant to which, respondent Nos.1 and 2 – KIADB deposited compensation amount on 31.03.2010 and that the said compensation was deposited during the Financial year 2009-10, which corresponds to Assessment year 2010-11. In this context, it is pointed out that though the amount awarded by the Reference Court was during the Financial year 2009-10 (Assessment year 2010-11) and also deposited during the same period, respondent Nos.1 and 2 have filed their returns indicating that the deposit was made during the Financial year 2010-11, which is factually incorrect as a consequence of which respondents have issued the TDS certificate in Form 16A, which deserves to be corrected along with the revised returns and revised TDS certificate by issuing appropriate directions in this regard. - 5 - NC: 2025:KHC:14431 WP No. 6832 of 2024 4. Per contra, learned counsel for respondent No.3 – revenue submits that if respondent Nos.1 and 2 – KIADB files revised returns and issues a fresh revised TDS Certificate in favour of the petitioner, respondent No.3 would consider the same and proceed further in accordance with law. So also, learned counsel for respondent Nos.1 and 2 – KIADB does not dispute that the compensation was awarded in favour of the petitioner vide judgment and award dated 27.11.2009 passed in LAC No.135/2008 and that the amount was deposited by the KIADB before the Reference Court on 31.03.2010 during the Financial year 2009-10 (AY 2010-11). It is therefore submitted that appropriate orders may be passed in this regard in the present petition. 5. The facts and circumstances of the instant case will clearly indicate that the returns filed by respondent Nos.1 and 2 – KIADB and the consequential TDS Certificate indicate that the compensation was awarded, deposited and received by the petitioner during the Financial year 2010-11, which is factually incorrect and contrary to the undisputed material on record, which clearly indicates that the compensation was awarded and - 6 - NC: 2025:KHC:14431 WP No. 6832 of 2024 deposited during the financial year 2009-10 (AY 2010-11). Under these circumstances, I am of the considered opinion that the present petition deserves to be disposed of by issuing necessary directions both to respondent Nos.1 and 2 – KIADB and respondent No.3 – revenue and to proceed further in accordance with law. 6. In the result, I pass the following: ORDER (i) The petition stands disposed of. (ii) Respondent Nos.1 and 2 – KIADB is hereby directed to revise their TDS returns by indicating that the amount awarded in favour of the petitioner and received by him was during the Financial year 2009-10 (Assessment year 2010-11) and issue consequential TDS Certificate for the Financial year 2009-10 in this regard in favour of the petitioner within a period of four weeks from the date of receipt of a copy of this order. (iii) Respondent No.2 – KIADB is directed to communicate / forward a copy of the returns as well as TDS - 7 - NC: 2025:KHC:14431 WP No. 6832 of 2024 Certificate to both petitioner as well as respondent No.3 – revenue. (iv) Immediately upon respondent No.3 – revenue receives the corrected / rectified returns and TDS certificate issued in favour of the petitioner showing that the compensation awarded and paid in favour of the petitioner was during the financial year 2009-10 (AY 2010-11), respondent No.3 shall consider the same and proceed further in accordance with law. (v) It is further directed that till respondent No.3 takes further steps pursuant to the revised / rectified returns and TDS certificate to be received by them, respondent No.3 shall not take any precipitative / coercive steps against the petitioner. (vi) The delay in filing the revised returns by the KIADB pursuant to the present order shall be condoned by respondent No.3, who shall consider the same and proceed further without reference to the period of limitation nor levy of interest and shall not demand any interest for the belated - 8 - NC: 2025:KHC:14431 WP No. 6832 of 2024 filing of returns by respondent Nos.1 and 2 – KIADB pursuant to this order. (vii) It is made clear that the present order is passed in the peculiar facts and circumstances of the instant case and the same shall not be treated as precedent nor shall the same have any precedential value for any purpose whatsoever. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 1 Sl No.: 4