A N Dw.m.p v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 12/2/2025 C O R A M THE HONOURABLE Mr.JUSTICE KRISHNAN RAMASAMY 1. K. Rajiv 2. K. Shyam Writ Petition No.39825 of 2024 a n dW.M.P.No.43159 of 2024 ...Petitioners Vs 1. The Assistant Commissioner of Income Tax Non-Corporate Circle – 3 Chennai. 2. The Commissioner of Income Tax (Appeals) 4 II Floor, Main Building Income Tax Office Chennai 600 034. 3. The Deputy Commissioner of Income Tax Non-Corporate Circle 3 Chennai 34.... Non-Corporate Circle 3 Chennai 34.... ...Respondents PRAYER : Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of mandamus to direct the first respondent to release the funds due to the petitioner amounting to Rs.17,34,576/- for AY 2002-03, pursuant to the order dated 23/9/2022 having No.AABPK2965K/NCC3/A.Y 1/10 2002 – 03 passed by the third respondent along with interest as per law. For petitioner ...Mr.M.ThivakkaranFor respondents ...Mrs.S.PremalathaStanding Counsel - - - - - O R D E R This writ petition has been filed to direct the first respondent to release the funds due to the petitioner amounting to Rs.17,34,576/- for the assessment year 2002-03, pursuant to the order dated 23/9/2022 passed by the third respondent along with interest. 2. Heard Mr.M.Thivakkaran, learned counsel for the petitioners and Mrs.S.Premalatha, Standing Counsel for the respondents. 3. The learned counsel appearing for the petitioner would submit that the third respondent had pased a Rectification Order on 23/9/2022, wherein, refund amount was quantified as Rs.17,34,576/-. The first respondent is supposed to process the same. However, till date, no amount has been refunded to the petitioner. The petitioner has made representations from 10/6/2023, 21/8/2023, 11/10/2023, 15/11/2023 and lastly on 2/5/2024. Since there was no response, 2/10 the petitioner has come forward with the instant writ petition. 4. Per contra, the learned Standing counsel appearing for the respondents would submit that the petitioner is entitled for refund and the same will be refunded as expeditiously as possible. 5. Submission of the learned Standing Counsel appearing for the respondents is recorded. 6. It is an admitted fact that the petitioner is entitled to get the refund of Rs.17,34,576/-. Eventhough, the said amount was quantified as early as on 23/9/2022 by the third respondent, under 154 of the Income Tax Act, 1961, till date, first respondent has not considered the request of the petitioner to refund the same. 7. Hence, this Court directs the first respondent to release the funds due to the petitioners, amounting to Rs.17,34,576/- for the assessment year 2002 – 2003 with an interest to be paid at the rate of 9% within a period of forty five days from today. 8. With the above direction, this writ petition is disposed of. No costs. Consequently, connected Miscellaneous Petition is closed. 9. For reporting compliance, post on 21/4/2025. 12/2/2025 mvs. Index: yes/NoNeutral Citation: Yes/No 4/10 To 1. The Assistant Commissioner of Income Tax Non-Corporate Circle – 3 Chennai. Non-Corporate Circle – 3 Chennai. 2. The Commissioner of Income Tax (Appeals) 4 II Floor, Main Building Income Tax Office Chennai 600 034. II Floor, Main Building Income Tax Office Chennai 600 034. 3. The Deputy Commissioner of Income Tax Non-Corporate Circle 3 Chennai 34. Non-Corporate Circle 3 Chennai 34. 5/10 6/10 KRISHNAN RAMASAMY,J mvs. W.P.No.39825 of 2024 14/2/2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-04-2025 CORAM THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY WP No. 39825 of 2024ANDWMP NO. 43159 OF 2024 K.RajivS/o. late M.S. Krishnamurthy No. 9, Janaki Avenue, Alwarpet, Chennai - 600 018. Petitioner(s) Vs 2. The Commissioner of Income Tax (Appeals) 4 II Floor, Main Building Income Tax Office Chennai 600 034. II Floor, Main Building Income Tax Office Chennai 600 034. 3. The Deputy Commissioner of Income Tax Non-Corporate Circle 3 Chennai 34. Non-Corporate Circle 3 Chennai 34. 5/10 6/10 KRISHNAN RAMASAMY,J mvs. W.P.No.39825 of 2024 14/2/2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-04-2025 CORAM THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY WP No. 39825 of 2024ANDWMP NO. 43159 OF 2024 K.RajivS/o. late M.S. Krishnamurthy No. 9, Janaki Avenue, Alwarpet, Chennai - 600 018. Petitioner(s) Vs Assistant Commissioner Of Income Tax,Non - Corporate Circle -3, Chennaiand 2 others. Respondent(s) For Petitioner(s):Mr.Thivakkaran M. For Respondent(s): Mrs.S.PremalathaJunior Standing Counsel ORDER Learned Junior Standing counsel appearing for the respondents seek some more time to comply the order of this Court dated 12.02.2025. 2.The respondents are directed to comply the order of this Court dated 7/10 12.02.2025 on or before 30.04.2025. 3.Post the matter on 30.04.2025, under the caption “For Reporting Compliance.” 21-04-2025 Index:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/No rst 8/10 To 1.Assistant Commissioner Of Income Tax,Non - Corporate Circle -3, Chennai. 2.Commissioner Of Income Tax Appeals 42nd Floor Main Building Income Tax office, Chennai - 600 034 3.Deputy Commissioner Of Income TaxNon - Corporate Circle -3, Chennai-34. 9/10 10/10 KRISHNAN RAMASAMY J.rst WP No. 39825 of 2024AND WMP NO. 43159 OF 2024 21.04.2025