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2021 Supreme(Guj) 749

SONIA GOKANI, NISHA M.THAKORE
KARTIK VIJAYSINH SONAVANE – Appellant
Versus
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE – Respondent


Advocates Appeared:
For The Appellant : DARSHAN R PATEL
For The Respondent: MR.VARUN K.PATEL

ORDER :

1. Here is the petitioner who is a pilot by profession and was an employee of M/s. Kingfisher Airlines. The Kingfisher Airlines deducted the Tax Deducted at Source (‘TDS’ hereinafter) to the tune of Rs. 7,20,100/- for the Assessment Year 2009-10 and Rs. 8,70,757/- for the Assessment Year 2011-12 in case of the petitioner. The amount since had not been deposited by the Airlines in the Central Government Account, the credit when claimed by the petitioner, the same was obviously not given by the respondent and the demand had been raised with interest.

2. This since had aggrieved the petitioner, he approached this Court challenging the recovery notices dated 19.11.2013 and 21.08.2014 with the following prayers: -

    “(A) Issue a writ of certiorari and/or a writ of mandamus and/or any other writ direction or order directing the respondent to cancel the outstanding demand as reflected on IT Portal at Annexure- C and to cancel the unjust demand raised by the respondent by issuance of recovery notices dated 19.11.2013 at Annexure – F, notices dated 21.08.2014 at Annexure - J (Colly) and notice issued on 22.12.2015 at Annexure -K;

(B) Issue a writ of certiorari and/or a writ of mandamus an

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