Cwjc/18329/2019 Of Scorpion Express Pvt. Ltd v. The Deputy Commissioner Of Income Tax Centralized Processing Centre, Electronics City, Bangalore

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.18329 of 2019 ====================================================== Scorpion Express Pvt. Ltd. a Private Limited Company incorporated underCompanies Act, 1956, having its registered office at 605/1, 6th Floor, K.P.Mall (Old Ashok Cinema Campus), Budh Marg, P.O. GPO, P.S. Kotwali,Patna-800001, through its authorised signatory namely Anil Kumar, male,aged about 47 years son of Ram Khelawan Prasad, resident of JeevanshreeApartment, Road No. 4, RPS More, Bailey Road, P.O. Danapur Cant., P.S.Rupaspur, District Patna-801 503 ... ... Petitioner Versus 1.The Deputy Commissioner of Income Tax Centralized Processing Centre,Electronics City, BangaloreElectronics City, Bangalore 2.The Principal Commissioner of Income Tax-1 Patna, 2nd Floor, CentralRevenue Building, Beer Chand Patel Path, PatnaRevenue Building, Beer Chand Patel Path, Patna 3.The Additional / Joint Commissioner of Income Tax Range-2, 4th Floor, LokNayak Jai Prakash Bhawan, Dak Bunglow Chowk, PatnaNayak Jai Prakash Bhawan, Dak Bunglow Chowk, Patna 4.The Deputy/Assistant Commissioner of Income Tax Circle-2, 4th Floor, LokNayak Jai Prakash Bhawan, Dak Bunglow Chowk, PatnaNayak Jai Prakash Bhawan, Dak Bunglow Chowk, Patna 5.Union of India through Secretary, CBDI, Ministry of Finance, Govt. ofIndia, New Delhi.India, New Delhi. 6.The Commissioner, Centralized Processing Centre, Bengaluru. ... ... Respondents ====================================================== Appearance :For the Petitioner: Mr. Ajay Kumar Rastogi, AdvocateFor the Respondents: Mr. Archana Sinha @ Archana Shahi, AdvocateFor the UOI: Mr. Bindhyachal Rai, Advocate ====================================================== CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI and HONOURABLE MR. JUSTICE ALOK KUMAR SINHAORAL ORDERORAL ORDER (Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI) 2119-03-2025 In the instant writ petition petitioner has prayed for the following relief(s):- “ i) For issuance of a writ in the nature ofmandamus or any other appropriate writ forcommanding the respondents to issue refundof Rs. 2,04,14,625/- alongwith statutoryinterest under Section 244A of the Income Tax Act, upto the date of actual grant ofrefund, to the petitioner for the AssessmentYear 2017-18. ii) For any other relief which the petitionermay be found entitled to by the Hon’bleCourt.” 2. Coordinate Bench on 19.02.2025 passed the following order:- “ Learned counsel for the respondents has notcomplied order dated 27.03.2024 of the Co-ordinate Bench insofar as seeking instructionwhether Principal Commissioner’s approval hasbeen obtained by the Assessing Officer or not?Further combined reading of Co-ordinate Benchorders dated 27.03.2024 and 07.10.2024, one hasto draw inference that petitioner is entitled tointerest from 27.03.2024 to 23.08.2024 on therefund amount which shall be calculated anddisbursed. However, as on this day, theaforementioned issue has not been apprised by therespondents. Re-list this matter on 05.03.2025.” 3. Today, learned counsel for the respondents on instruction submitted that there is no prior approval of thePrincipal Commissioner of Income Tax insofar as withholdingpetitioner’s due. Thus, there is a violation of statutory provisionin the light of these facts and circumstances, petitioner isentitled to have a benefit of relief sought in the present petition. Sanjeev/GKS- U 4. At this stage, learned counsel for the respondentson instruction submitted that insofar as payment of interestduring the period from 27.03.2024 to 23.08.2024 is underprocess, if it is so, the same shall be released after duecalculation in favour of the petitioner within a period of eightweeks from today, failing which petitioner is entitled tocompensation of Rs. 25,000/-. instruction submitted that there is no prior approval of thePrincipal Commissioner of Income Tax insofar as withholdingpetitioner’s due. Thus, there is a violation of statutory provisionin the light of these facts and circumstances, petitioner isentitled to have a benefit of relief sought in the present petition. Sanjeev/GKS- U 4. At this stage, learned counsel for the respondentson instruction submitted that insofar as payment of interestduring the period from 27.03.2024 to 23.08.2024 is underprocess, if it is so, the same shall be released after duecalculation in favour of the petitioner within a period of eightweeks from today, failing which petitioner is entitled tocompensation of Rs. 25,000/-. 5. For no fault on the part of the petitioner, petitionerwas compelled to invoke remedy before the court insofar asclaiming his relief. Though it is a genuine claim, therespondents should have redressed the same at the earliest pointof time. The present matter is pending consideration for the lastabout six years. Resultantly, the writ petition is allowed withlitigation cost and it is quantified @ Rs. 25,000/- and cost shallbe paid to the petitioner within a period of eight weeks from thedate of receipt of this order. (P. B. Bajanthri, J) ( Alok Kumar Sinha, J)