- 1 - HC-KAR NC: 2025:KHC:42659 WP No. 30342 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.30342 OF 2025 (T-IT) BETWEEN: SMT.KUNHAMINA HAJJUMMA W/O LATE HAJI KK HUSSIAN AGE ABOUT 75 YEARS R/A NO 140/5-1, MUNISWAMAPPA ROAD MUNIREDDYPALLYA, J.C. NAGAR BENGALURU - 560 006. …PETITIONER (BY SRI. USMAN P, ADVOCATE) AND: 1. UNION OF INDIA REP BY PRINCIPAL SECRETARY MINISTRY OF FINANCE JEEVANDEEP BUILDING SANSAD MARG NEW DELHI 110 001. 2. INCOME TAX OFFICER WARD 6 (2)(1) BMTC BUILDING 80 FEET ROAD 6TH BLOCK, NEAR KHB GAMES VILLAGE KORAMANGALA BENGALURU – 560 095. 3. THE GENERAL MANAGER (LAND ACQUISITION AND ESTATE) BMRCL BMLTC LCOMPLEX 3RD FLOOR, KKH ROAD, SHANTINAGAR BENGALURU – 560 027. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO QUASH THE ORDER Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:42659 WP No. 30342 of 2025 BEARING NO. ITBA/AST/F/148A/2025-26/107798451(1) DATED 29/06/2025 AND NOTICE BEARING NO. ITBA/AST/S/148-1/2025-26/1077984697(1) DATED 29/06/2025 INITIATED BY THE 2ND RESPONDENT, PRODUCED VIDE ANNEXURE - A AND ANNEXURE - B. 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 for the following reliefs:- “ A. To issue a writ in the nature of Certiorari to quash the Order bearing No.ITBA /AST/F/148A/2025- 26/1077984515(1) dated: 29.06.2025 & Notice bearing No.ITBA/AST/S/148_1/2025-26/1077984697(1) dated: 29.06.2025 initiated by the 2nd Respondent, produced vide Annexure-A and Annexure-B respectively. B. To issue a writ in the nature of mandamus directing the third respondent to pay compensation in lieu of the TDS effected, together with interest as applicable from the date of TDS till date. C. To issue such other order, writ or direction as this Hon’ble Court may deem fit to grant in the circumstances of the case, in the interest of justice.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. - 3 - HC-KAR NC: 2025:KHC:42659 WP No. 30342 of 2025 3. A perusal of the material on record will indicate that the land of the petitioner having been acquired for the benefit of KIADB for the purpose of BMRCL, a compensation in a sum of Rs.16,95,47,048/- was awarded by the 3rd respondent, who deducted TDS from the said amount payable to the petitioner and paid only a sum of Rs.15,25,92,343/- to the petitioner by deducting TDS. Accordingly, the petitioner filed an application dated 21.08.2023 requesting payment of the TDS amount deducted by the 2nd respondent on the ground that the said amount could not have been deducted by the 2nd respondent, who proceeded to pass the impugned order at Annexure-A dated 28.06.2025 and issued the impugned notice at Annexure-B dated 29.06.2025 under Section 148 of the IT Act, aggrieved by which, the petitioner is before this Court by way of the present petition. 4. The issue in controversy involved in the present petition as regards exemption from deduction of TDS from out of the compensation amount paid to the petitioner and the entitlement of the petitioner to claim exemption from payment of income tax is directly covered by the judgment of the Division Bench of this Court in the case of Bangalore Metro Rail Corporation Limited Vs. - 4 - HC-KAR NC: 2025:KHC:42659 WP No. 30342 of 2025 M/s. Sri Balaji Corporate Services and Ors – W.A.No.890/2022 and Connected matters dated 27.09.2023, wherein it is held that land acquisition compensation is exempted from deduction of TDS and payment of Income Tax. 5. Under these circumstances, in view of the aforesaid judgment of the Division Bench, I am of the view that the impugned order at Annexure-A dated 29.06.2025 and impugned notice at Annexure-B dated 29.06.2025 deserve to be quashed and necessary directions be issued to the respondent Nos.2 and 3 to pay the TDS amount and Income Tax back to the petitioner within the stipulated time frame. 6. In the result, I pass the following: ORDER i) The petition is hereby allowed. ii) The impugned order at Annexures –A and B, both dated 29.06.2025 are hereby quashed. iii) The respondents are directed to pay/refund the TDS amount / Income Tax amount back to the - 5 - HC-KAR NC: 2025:KHC:42659 WP No. 30342 of 2025 petitioner within a period of six weeks from the date of receipt of copy of this order. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV/MDS List No.: 2 Sl No.: 14