APHC010541382012 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3457] TUESDAY, THE TWENTY EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 25995/2012 Between: P.Ravi Prakash & 2 Others and Others ...PETITIONER(S) AND The Ap Seeds Development Corporation Ltd ...RESPONDENT Counsel for the Petitioner(S): 1. P SRIDHAR RAO Counsel for the Respondent: 1. A.V.V.S.N MURTHY SC for APSSDCL The Court made the following Order: There is no representation for the petitioners, and the learned Standing Counsel for the respondent is present. 2. The learned Standing Counsel for the respondent submits that the petitioners were initially engaged by the respondent corporation, and their services were terminated. Aggrieved by the order of termination, vide I.D.Nos.82, 83 and 84 of 1999 were filed by the petitioners respectively before the Labour Court. 2 3. It is also submitted that, the petitioners were reinstated, and wages were paid as per the directions of the Labour Court. The respondent has deducted the standard deductions as applicable under the Income Tax Act from the payments made to the petitioners. Aggrieved by the said deductions, the petitioners have filed the present writ petition. 4. The issue of standard deductions under the Income Tax Act cannot be challenged by the petitioners by way of a writ petition. In the event that the petitioners are aggrieved by an excess deduction or excess credit of tax to the Income Tax authorities, it is open for the petitioners to hesitate their grievance before the competent Income Tax Circle Officer, seeking a refund of the alleged excess tax paid or credited to their account. In view of the same, this writ petition is not maintainable. 5. Accordingly, this Writ Petition is dismissed. No costs. As a sequel, miscellaneous petitions pending, if any, shall stand closed. ____________________ JUSTICE HARINATH.N 28.01.2025 PNS