Bombay High Court
Ruchi Vipin Agarwal 2016 17 vs Asst Director Of Income Tax Centralized ... on 15 October, 2025
Author: B. P. Colabawalla
Bench: B. P. Colabawalla
12-WP(L)-20749-2025.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO. 20749 OF 2025
Ruchi Vipin Agarwal .. Petitioner
Versus
Asst. Director of Income Tax,
Centralized Processing Centre and Ors. .. Respondents
Mr. Devendra Jain (through V.C.), a/w Mr. Shashank A. Mehta
and Mr. Saukhya D. Lakade, for the Petitioner.
Mr. P.A. Narayanan, for the Respondents/Revenue.
CORAM: B. P. COLABAWALLA &
AMIT S. JAMSANDEKAR, JJ.
DATE: OCTOBER 15, 2025 P. C.
1. The issue in the above Writ Petition is that when TDS is deducted from the salary of the Petitioner, can credit of the same be given to the petitioner in his return of income in the teeth of Section 199 of the Income Tax Act, 1961 (for short "IT Act"), or whether the same should be flagged as "not recoverable" from the Petitioner by virtue of Section 205 of the IT Act.
Page 1 of 2
OCTOBER 15, 2025 Darshan Patil 12-WP(L)-20749-2025.doc
2. There are several other Writ Petitions pending before this Court on the identical issue, and where the Ad-interim relief has been granted. Those Writ Petitions have been kept on 4th November 2025 for directions.
3. In these circumstances, list the above Writ Petition on 4th November 2025.
4. In the meanwhile, and without prejudice to the rights and contentions of the parties, we direct that there will be Ad-interim relief in terms of prayer clause (d) which reads thus:-
"(d) that pending the hearing and final disposal of the present petition, the Hon'ble Court may be pleased to stay the operation of the impugned intimation dated 30.05.2017 (Exhibit 'E') and recovery notice dated 10.01.2020 (Exhibit "F")."
5. Stand over to 4th November 2025.
6. This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. [AMIT S. JAMSANDEKAR, J.] [B. P. COLABAWALLA, J.] Page 2 of 2 OCTOBER 15, 2025 Darshan Patil Signed by: Darshan Patil Designation: PA To Honourable Judge Date: 17/10/2025 11:23:10