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JUDGMENT M.R. Shah, J. - Rule. Ms. Mauna Bhatt, learned advocate waives service notice of Rule on behalf of respondent. In the facts and circumstances of the case and with the consent of the learned advocates for the respective parties, the present Special Civil Application is taken up for final hearing today. 2. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for an appropriate writ, direction and order quashing and setting aside the recovery notice dated 06.01.2012 (Annexure D), by which, the petitioner - assessee has called upon to pay demand of Rs.6,82,148/- raised under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as the "Act") for the AY 2010-11. 3. The facts leading to the present petition in nutshell are as under: 3.1 That the petitioner is an individual and assessed to tax under the Act, therefore, for the AY 2010-11 the petitioner filed his return of income dated 30.12.2010 declaring net taxable income of Rs.29,54,982/-. In the return of income, the petitioner also claimed the credit of tax deducted at source of total Rs.5,86,606/-- TDS deducted by his employer M/s. Amar Remedies Limited. However, without giving credit of the TDS deducted by his employer M/s. Amar Remedies Limited on the salary income as well as on the amount received towards professional and technical fees received from the said M/s. Amar Remedies Limited, the department has raised the demand of Rs.6,82,148/- by impugned notice issued under Section 221(1) of the Act. 3.2 It is the case of the petitioner that the petitioner was received salary income of Rs.21,50,400/- from M/s. Amar Remedies Limited, Mumbai and out of the said salary income, TDS is deducted of Rs.5,86,606/- by the said M/s. Amar Remedies Limited. It is the case of the petitioner that the petitioner was also receiving the professional and technical fees from the said M/s. Amar Remedies Limited of Rs.24,00,000/- and TDS deducted by the said M/s. Amar Remedies Limited is of Rs. 2,40,000/-. It is the case of the petitioner that the petitioner received both TDS certificate i.e. in respect of salary income in Form No.16 on 22.09.2010 and in respect of…

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