M/S. Surana Corporation Limited v. The Commissioner Of Income Tax, Central –

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HONOURABLE MR. JUSTICE K.RAVICHANDRABAABUW.P.No.21772 of 2018 M/s. Surana Corporation Limited.,Represented by its General Manager (Operations),T.Velayutham, No.29, Whites Road,Royapettah, Chennai. ..Petitioner Vs 1.The Commissioner of Income Tax, Central – 2, Income Tax Department, Uthamar Gandhi Road, Chennai – 600 034. 2.The Additional Commissioner of Income Tax, Central Range – 2, Income Tax Department, Uthamar Gandhi Road, Chennai – 600 034. 3.The Deputy Commissioner of Income Tax, Central Circle – 2(3), Income Tax Department, Uthamar Gandhi Road, Chennai – 600 034...Respondents PRAYER:- Writ Petition filed under Article 226 of theConstitution of India praying to issue a writ or a direction inthe nature of a writ of MANDAMUS directing the Respondents toissue refund due to the petitioner for the impugned AssessmentYear 2013-14 amounting to INR 4,18,78,420/- along with eligibleinterest under Section 244A of the Income-tax Act, 1961considering the representation of the Petitioner Company dated09.07.2018.For Petitioner : Mr.R.SivaramanFor Respondents:Mr. A.N.R.Jayaprathap,Standing Counsel (Income Tax)for R1 to R3. ORDER Mr.A.N.R.Jayaprathap, learned Standing counsel (Income Tax)takes notice for the respondents 1 to 3. By consent of parties,the main writ petition is taken up for final disposal. 2. The petitioner seeks for mandamus directing therespondents to issue refund for the impugned Assessment Year2013-14 amounting to INR 4,18,78,420/- along with eligibleinterest under Section 244A of the Income Tax Act, 1961. 3. Heard both sides. The petitioner seeks for refund of asum of Rs.4,18,78,420/- after adjustment of all tax dues. Bymaking such claim, the petitioner sent a request to the thirdrespondent on 09.07.2018. It is seen that the petitioner'srequest was received by the third respondent on 11.07.2018. 4. The grievance of the petitioner is that the thirdrespondent has not considered the said request so far. ThoughMr.R.Sivaraman, learned counsel appearing for the petitioner,invited this Court's attention to various proceedings issued bythe Revenue in respect of various Assessment Years, in supportof the refund claim, this Court at this stage is not expressingany view on the merits of such claim, as it is for the thirdrespondent to consider and decide on merits and in accordancewith law. 5. Since the said representation made by the petitioner on09.07.2018 is said to be still pending, this writ petition isdisposed of without expressing any view on the merits of thesame, only with a direction to the third respondent to considerthe said representation and pass orders on the same on meritsand in accordance with law within a period of four weeks fromthe date of receipt of a copy of this order. No costs. Sd/- Assistant Registrar(CS VII) //True Copy// Sub Assistant Registrar krk To 1.The Commissioner of Income Tax, Central – 2, Income Tax Department, Uthamar Gandhi Road, Chennai – 600 034. Central – 2, Income Tax Department, Uthamar Gandhi Road, Chennai – 600 034. 2.The Additional Commissioner of Income Tax, Central Range – 2, Income Tax Department, Uthamar Gandhi Road, Chennai – 600 034. Central Range – 2, Income Tax Department, Uthamar Gandhi Road, Chennai – 600 034. 3.The Deputy Commissioner of Income Tax, Central Circle – 2(3), Income Tax Department, Uthamar Gandhi Road, Chennai – 600 034. Central Circle – 2(3), Income Tax Department, Uthamar Gandhi Road, Chennai – 600 034. +1cc to Mr.R.Siva Raman, Advocate, S.R.No.59683 +1cc to Mr.A.P.Srinivas, Advocate, S.R.No.59025 W.P.No.21772 of 2018GSP(/04/2017)