Cleartrip Private Limited v. Centralized Processing Centre, Cpc, Bengaluru

Sayyed 14-WP.422.2025.docx

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.422 OF 2025 Cleartrip Private Limited

...Petitioner

Versus

Centralized Processing Centre & Ors.

...Respondents

______________________________________________________ Ms. Fereshte Sethna a/w Mr. Mrunal Parekh i/b. DMD for the Petitioner.

Mr. Akhileshwar Sharma a/w Ms. Shradha Worlikar for the Respondents.

______________________________________________________ CORAM :

M.S. Sonak & Jitendra Jain, JJ.

DATED :

17 February 2025 PC:- 1.

This Petition challenges an intimation under Section 143(1) of the Income Tax Act, 1961 ("IT Act") dated 26 April 2024 for the assessment year 2023-2024.

2.

The primary grievance of the Petitioner is that as against the TDS claim of Rs.11,80,97,471/-, the Respondents have given credit in the impugned intimation of only Rs.82,45,166/-. It is the Petitioner's contentions that this exercise of reducing the credit of TDS by adopting proportionate method is not permissible under Section 143(1)(a) of the IT Act.

3.

Mr. Sharma, learned counsel for the Respondents submits that intimation under Section 143(1) is a system generated, and therefore, the exercise which is required to be done for giving

Sayyed 14-WP.422.2025.docx correct credit is possible only by human intervention by Petitioner making an application to the Assessing Officer-Respondent No.2. Mr. Sharma has filed an affidavit-in-reply in which in paragraph 26 he has stated that if an application is made by the Petitioner to the Assessing Officer within a period of one week from today, the Assessing Officer will dispose of such application after going through the details filed by the Petitioner and the issue of reduction in the claim of the TDS could be resolved. 4.

In our view, keeping the issue, of whether such an exercise could at all have been done while processing a return under Section 143(1), open, if the Petitioner is willing to make an application without prejudice to the contentions raised in this petition, raising this grievance, since no such grievance was raised after the intimation was passed then such a rectification application, if made within one week from the date of uploading the present order to the Assessing Officer-Respondent No.2 will be disposed on or before 31 March 2025 after giving an opportunity of hearing to the Petitioner.

5.

Mr. Sharma, learned counsel for the Respondents submits that the Assessing Officer will not reject the rectification application on the ground of maintainability. 6.

List this matter on 7 April 2025.

7.

Needless to say, Respondent No.2 will dispose of the rectification application filed by the Petitioner by passing a speaking order.

(Jitendra Jain, J.) (M. S. Sonak, J.) Signed by: Sayyed Saeed Ali Designation: PA To Honourable Judge Date: 18/02/2025 10:54:30