M/S.general Machinery Spares Corporationrep. By Its Partnerpadma Mohan v. The Assistant Commissioner Of Income Tax,Non-Corporate Circle-1Chennai 600 034

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM:THE HONOURABLE MR.JUSTICE R.MAHADEVAN M/s.General Machinery Spares Corporationrep. by its PartnerPadma Mohan ... Petitioner in both Wps Vs The Assistant Commissioner of Income Tax,Non-Corporate Circle-1Chennai 600 034. ... Respondent in WP.37438/2015 The Assistant Commissioner of Income Tax,Non-Corporate Ward -13 (4)Aayakarbhavan121 Nungambakkam High Road,Chennai 600 034. ... Respondent in WP.37439/2015 WP.37438/2015: Writ petition has been filed under Article 226 ofthe Constitution of India for the issuance of writ of Mandamusto direct the respondent to consider the petitioner'srepresentation dated 27.05.2015 and to consequently direct therespondent to give effect to the order of the learned Income TaxAppellate Tribunal B Bench, Chennai in the case of GeneralMachinery Spares Corporation v. ITO in ITA No.1378.Mds/2014dated 20.05.2015 and to grant refund of Rs.4,25,783/- due forthe assessment year 2009-10 along with applicable interest undersection 244A of the Income Tax Act, 1961. WP.37439/2015: Writ petition has been filed under Article 226 ofthe Constitution of India for the issuance of writ of Mandamusto direct the respondent to consider the petitioner'srepresentation dated 27.05.2015 and to consequently direct therespondent to grant refund of Rs.1,74,333/- due to thepetitioner for the assessment years 2000-01, 2001-02 and 2004-05 to 2007-08 along with interest under section 244A of theIncome Tax Act, 1961. https://hcservices.ecourts.gov.in/hcservices/ For Petitioner : Mr.Arun Karthik Mohan For Respondent : Mr.T.Promod Kumar Chopda COMMON ORDER Mr.T.Promodkumar Chopda, learned standing counsel takesnotice for the respondent. By consent, both the writ petitionsare taken up for final disposal. 2. These writ petitions have been filed for issuance of awrit of mandamus, directing the respondent to consider thepetitioner's representations dated 27.05.2015 and consequentlydirect the respondent to refund the taxes already paid by thepetitioner for the assessment years 2000-01, 2001-02, 2004-05,2005-06, 2006-07, 2007-08 and 2009-10 along with interest duethereon under Section 244A of the Income Tax Act, 1961. 3. Considering the limited extent of the prayer sought forherein, this Court, without going into the merits of the case,directs the petitioner to produce copies of all the relevantrecords along with a copy of this order within a period of twoweeks from the date of receipt of a copy of this order and onreceipt of the same, the respondent is directed to consider thepetitioner's representations dated 27.05.2015 seeking refund ofthe taxes already by the petitioner for the assessment years inquestion, after verifying the back files and relevant recordsproduced by the petitioner and pass appropriate orders on meritsand in accordance with law, within a period of eight weeksthereafter. 4. Both the writ petitions are disposed of accordingly. Nocosts. rk s/d- Assistant Registrar(CS-IV) True Copy Sub-Assistant Registrar To1.The Assistant Commissioner of Income Tax, Non-Corporate Circle-1 Chennai 600 034. 2.The Assistant Commissioner of Income Tax, Non-Corporate Ward -13 (4) Aayakarbhavan, 121 Nungambakkam High Road, Chennai 600 034. 1.The Assistant Commissioner of Income Tax, Non-Corporate Circle-1 Chennai 600 034. 2.The Assistant Commissioner of Income Tax, Non-Corporate Ward -13 (4) Aayakarbhavan, 121 Nungambakkam High Road, Chennai 600 034. + 1 cc to Mr.T.Pramod Kumar Chopda, Advocarte SR 66563 + 2 ccs to Mr.Arun Karthic Mohan, Advocate SR 66649 ksj(co)prk12/1 W.P.Nos.37438 and 37439 of 2015