Bombay High Court In Tata Projects Limited v. Deputy Commissioner Of Income Tax

WP(C) No.22608 of 2023 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 2 DAY OF AUGUST 2023 / 11TH SRAVANA, 1945 WP(C) NO. 22608 OF 2023 PETITIONER/S: ALAPATT BROTHERS,XXXIX/582, KARIKKAMURI ROAD., ERNAKULAM. (REPRESENTED BY ITS MANAGING PARTNER SRI. FRANCIS ALAPPAT), PIN - 682011BY ADVS.K.N.SREEKUMARANP.J.ANILKUMAR (A-1768)N.SANTHOSHKUMAR RESPONDENT/S: 1DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1)., CENTRAL REVENUE BUILDING., I.S.PRESS ROAD ERNAKULAM, PIN - 6820182JOINT COMMISSIONER OF INCOME TAX (CPC),INCOME TAX DEPARTMENT, CENTRALIZED PROCESSING CENTRE, POST BAG NO: 2, BANGALORE, PIN - 5601003CENTRAL BOARD OF DIRECT TAXES,NORTH BLOCK NEW DELHI, REPRESENTED BY ITS CHAIRMAN, PIN - 1100024UNION OF INDIA,MINISTRY OF FINANCE, DIRECT TAXES DEPARTMENT, NEW DELHI- REPRESENTED BY ITS SECRETARY, PIN - 110001 BY ADV CHRISTOPHER ABRAHAM- R1 AND R2 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 02.08.2023, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: WP(C) No.22608 of 2023 C.S DIAS,J. --------------------------- WP(C) No.22608 of 2023 ----------------------------- Dated this the 2[nd] day of August, 2023[ .] JUDGMENT The writ petition is filed to direct the respondents 1 and 2 to credit the refunds as per Exts P4 and P6 orders, in a time bound manner. 2. Heard; Sri.K.N Sreekumaran, the learned counsel appearing for the petitioner and Sri.Christopher Abraham, the learned Standing Counsel appearing forthe respondents 1 and 2. 3.Sri.Christopher Abraham, on instructions, submitted that subsequent to the filing of the writpetition, respondents 1 and 2 have effected refunds as WP(C) No.22608 of 2023 per Exts P4 and P6 orders to the petitioner on 25.7.2023. The said submission is recorded. 4.In the light of the above submission, I am of the view that the writ petition has become infructuous. Resultantly, the writ petition is dismissed asinfructuous. SD/- sks/2.8.2023 C.S.DIAS, JUDGE WP(C) No.22608 of 2023 APPENDIX OF WP(C) 22608/2023 WP(C) No.22608 of 2023 Exhibit-P 10TRUE COPY OF THE COMPLAINT FILED ON THE PORTAL OF (CPGRAMS) CENTRALIZED PUBLIC GRIEVANCE REDRESS AND MONITORING SYSTEM MAINTAINED BY 4TH RESPONDENT IN CONNECTIONREFUND AGAINST EXT-P4&P6 ORDERS PASSED BY 1ST RESPONDENT. Exhibit-P 11TRUE COPY OF THE "CITIZEN'S CHARTER" ISSUED BY THE 3RD RESPONDENT, DURING 2014 DATED 29..04..2014 Exhibit-P 12TRUE COPY OF THE ORDER OF THE HONORABLE BOMBAY HIGH COURT IN TATA PROJECTS LIMITEDVS DEPUTY COMMISSIONER OF INCOME TAX, FACELESS ASSESSMENT CENTRE (W.P. 1578/2022DATED 24..03..2022) [2022(4)TMI1130-BOMBAYHIGH COURT]