Kisan Sahkari Chini Mill, Nadehi District Udham Singh Nagar v. Deputy Commissioner Of Income Tax And Another

IN THE HIGH COURT OF UTTARAKAND AT NAINITAL WRIT PETITION No.1919 (M/S) of 2009 Kisan Sahkari Chini Mill, Nadehi District Udham Singh Nagar ….Petitioner. Versus Deputy Commissioner of Income Tax and another …. Respondents. Ms. Puja Banga, learned counsel for the petitioner. Mr. Arvind Vashist, Advocate for the respondents. (Hon’ble B.S. Verma, J.) Heard Ms. Puja Banga, learned counsel for the petitioner and Mr. Arvind Vashist, learned counsel for the respondents. By means of this petition the petitioner has sought the following reliefs- (i) To issue a writ in the nature of mandamus commanding the respondents to refund the amount of tax paid in excess of the liability for the assessment year 1999-2000 along with interest till the date of actual refund is made in favour of the petitioner. commanding the respondents to refund the amount of tax paid in excess of the liability for the assessment year 1999-2000 along with interest till the date of actual refund is made in favour of the petitioner. (ii) To issue a writ in the nature of mandamus commanding the respondents to expedite the issue of the refund of tax paid for assessment year 1999-2000. commanding the respondents to expedite the issue of the refund of tax paid for assessment year 1999-2000. Learned counsel appearing on behalf of the petitioner has submitted that the respondents be directed to expedite the proceeding for refund of income-tax paid in excess of the liability by the petitioner, for the assessment year 1999-2000. Prayer made is innocuous. The respondents are directed to expedite the proceeding for refund of income-tax paid in excess by the petitioner for the assessment year 1999-2000, preferably within a period of two months from the date of production of certified copy of this order, in accordance with law. With the aforesaid direction, the writ petition is disposed of finally. Dated: 09-09-2010 (B.S. Verma, J.) ISB