Anand Cine Servicerep. By Its Partnera.manohar Prasad v. The Assistant Commissioner Of Income Tax,Non-Corporate Circle-20Room

CORAM: THE HONOURABLE MR.JUSTICE R.MAHADEVAN W.P.No.38032 of 2015 Anand Cine Servicerep. by its PartnerA.Manohar Prasad ... Petitioner Vs The Assistant Commissioner of Income Tax,Non-Corporate Circle-20Room No.311, III Floor,New Block, 121 MG RoadChennai 600 034. ... Respondent Writ petition has been filed under Article 226 of theConstitution of India for the issuance of writ of Mandamus todirect the respondent to grant credit for pre-paid taxes ofRs.35,22,600/- for the assessment year 2012-13 and to grantrefund of the said amount along with interest due thereon undersection 244a of the Income Tax Act, 1961. For Petitioner : Mr.Arun Karthik MohanFor Respondent : Mr.T.Promod Kumar Chopda ORDER Mr.T.Promodkumar Chopda, learned standing counsel takesnotice for the respondent. By consent, the writ petition itselfis taken up for final disposal. 2. This writ petition has been filed for issuance of a writof mandamus, directing the respondent to refund tax ofRs.35,22,600/- already paid by the petitioner for the assessmentyear 2012-13 along with interest due thereon under Section 244Aof the Income Tax Act, 1961. 3. According to the petitioner, the petitioner is apartnership firm, carrying on the business of leasing filmequipment. For the assessment year 2012-13, the petitioner dulyfiled its return on 04.01.2013, admitting a loss ofRs.64,44,061/-, which was processed by the respondent. On https://hcservices.ecourts.gov.in/hcservices/ scrutinising the same, a notice under section 143(2) of the Actcame to be issued on 07.08.2013, calling for objections if any,from the petitioner. Thereafter, an assessment order dated09.03.2015 for the year in question came to be passed,disallowing depreciation claimed by the petitioner to the extentof Rs.34,31,905/- and accordingly, assessed the total loss atRs.30,12,156/-. Since the petitioner had a credit ofRs.35,22,600/- as pre-paid taxes for the assessment year inquestion, they made several representations to the respondentfor refund, which were not considered so far. Hence, thepetitioner is before this Court. 4. The learned counsel for the petitioner, during thecourse of the argument, submitted that it would suffice, if adirection is given to the respondent to dispose of therepresentation of the petitioner seeking refund of pre-paid taxafter verifying the back files, within a stipulated time. 5. In view of the above, this writ petition is disposed ofby directing the petitioner to produce copies of all therelevant records along with a copy of this order within a periodof two weeks from the date of receipt of a copy of this orderand on receipt of the same, the respondent is directed toconsider the latest representation of the petitioner dated20.07.2015 after verifying the back files and relevant recordsproduced by the petitioner and pass appropriate orders on meritsand in accordance with law, within a period of eight weeksthereafter. No costs. The Assistant Commissioner of Income Tax,Non-Corporate Circle-20Room No.311, III Floor,New Block, 121 MG RoadChennai 600 034. + 1 cc to M/s.Arun Karthik Mohan, Advocate SR 66289+ 1 cc to Mr.T.Pramodkumar Chopda, Advocate SR 65429+ 1 cc to Mr.T.Pramodkumar Chopda, Advocate SR 66285 skv(co)prk30/12