G.geethanjali,H.no.n v. The Income Tax Officer, Ward

W.P.No.6548 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 26.02.2025 CORAM THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.No.6548 of 2025 G.Geethanjali,H.No.N.No.7, O.No.4,Balaji Street, Saidapet,Chennai 600 015. ... Petitioner Vs. 1.The Income Tax Officer (HQ) (PR), Office of the Principal Chief Commissioner of Income Tax, Tamil Nadu & Puducherry Region, 121, Mahatma Gandhi Road, Chennai 600 034. Office of the Principal Chief Commissioner of Income Tax, Tamil Nadu & Puducherry Region, 121, Mahatma Gandhi Road, Chennai 600 034. 2.The Income Tax Officer, Ward 1, Christo Building, II Floor, State Bank Road, Ootacamund 643 001 Ward 1, Christo Building, II Floor, State Bank Road, Ootacamund 643 001 ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, to direct the 2[nd] respondent to refund the sum of Rs.2,19,041/- paid by the petitioner towards the tax for 1/5 W.P.No.6548 of 2025 the assessment year 2015-16 on 15.04.2015 as per the Form No.16 in view of the orders passed by this Court in W.P.Nos.18566, 18788, 18608 to 18610, 18789 of 2015 dated 17.03.2017 and also direction to pay interest for the delay in refunding the above sum to the petitioner within a time limit as may be fixed by this Court. For Petitioner : Mr.J.Natarajan For Respondent : Dr.B.Ramaswamy, Senior Standing counsel ORDER This Writ Petition has been filed seeking issuance of Writ of Mandamus, to direct the 2[nd] respondent to refund the amount, which was paid towards the tax for the respective assessment years along with 6% interest to the petitioners within a time limit. 2. Heard the learned counsel appearing for the petitioners and the learned Senior Standing Counsel appearing for the official respondents and perused the materials available on record. 2/5 W.P.No.6548 of 2025 3. The learned counsel for the petitioner submitted that the petitioner made a request for grant of refund of tax before the 1[st ]respondent vide representation dated 22.07.2024. The 1[st] respondent had forwarded the petitioner's representations to the 2[nd] respondent with a direction to take necessary action on the said representation. Since the 2[nd] respondent has not considered the petitioner's representations so far, the petitioner is constrained to file the present writ petition. 4. The learned Senior Standing counsel appearing for the respondents would submit that the petitioner may submit his representations afresh before the 2[nd] respondent and the 2[nd] respondent will forward the said representations to the concerned Authorities, so as to address the grievance of the petitioner. 5. Considering the submission made by both the parties and in view of the limited prayer sought for in this Writ Petition, without going into the merits of the case, this Court directs the petitioner to file their 3/5 W.P.No.6548 of 2025 representation afresh before the 2[nd] respondent and on such representation, this Court directs the 2[nd] respondent to forward the same to the concerned Authorities. Thereafter, the Authorities concerned shall consider the petitioners' representations within a period of six weeks from the date of receipt of the representation. 6. With the above said direction, this Writ Petition is disposed of. There shall be no order as to costs. Speaking/Non-speaking orderIndex : Yes / NoNeutral Citation : Yes / Nonsa 26.02.2025 To 1.The Income Tax Officer (HQ) (PR), Office of the Principal Chief Commissioner of Income Tax, Tamil Nadu & Puducherry Region, 121, Mahatma Gandhi Road, Chennai 600 034. 2.The Income Tax Officer, Ward 1, Christo Building, II Floor, State Bank Road, Ootacamund 643 001 4/5 5/5 https://www.mhc.tn.gov.in/judis KRISHNAN RAMASAMY.J., nsa W.P.No.6548 of 2025 26.02.2025