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M/S.vs&B Domestic Containers Solutions Pvt Ltd. Rep By Its Managing Director Mr.bijoy Paulose Having Office At v. The Assistant Commissioner Of Income Tax Company Circle Iii(4)

High Court 08 Feb 2016 In favour of: Unclear
Forum / Bench
High Court · hc_cis_mas
Parties
M/S.vs&B Domestic Containers Solutions Pvt Ltd. Rep By Its Managing Director Mr.bijoy Paulose Having Office At v. The Assistant Commissioner Of Income Tax Company Circle Iii(4)
Date of order
08 Feb 2016
Assessment year(s)
2008-2009, 2010-11, 2008-09, 2009-10
Outcome
Other

The order — as passed by the High Court

Case summary

In M/S.vs&B Domestic Containers Solutions Pvt Ltd. Rep By Its Managing Director Mr.bijoy Paulose Having Office At v. The Assistant Commissioner Of Income Tax Company Circle Iii(4), the High Court (2016) decided the matter under Section 244A of the Income-tax Act.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08.02.2016 CORAM THE HONOURABLE Mr. JUSTICE M.DURAISWAMY M/s.VS&B Containers Pvt Ltd. Rep by its Managing DirectorMr.Bijoy Paulose Having Office at No.8, Y Block 9th Street, Anna Nagar Chennai- 600 040. .. Petitioner in WP 4615/16 M/s.VS&B Domestic Containers Solutions Pvt Ltd. Rep by its Managing DirectorMr.Bijoy Paulose Having Office at No.8, Y Block 9th Street, Anna Nagar Chennai- 600 040. .. Petitioner in all WPsexcept WP 4615/16v. The Assistant Commissioner of Income Tax Company Circle III(4) 121, MG Road Chennai-600 034. .. Respondent in all WPs .. Respondent in all WPs Writ petitons filed under Article 226 of the contitutionof India to issue a writ of mandamus directing the respondent (i) to dispose the petitoner's representations dated 16.05.2013,25.08.2014 and 15.09.2015 and consequently to grant refund ofincome tax due to the petitiner for the Assessment year 2008-2009 along with the interest due thereon under section 244A ofthe Income tax Act, 1961 in WP No.4615/2016. (ii) to consider the petitioner's representations dated11.08.2014, 16.04.2015 and 09.09.2015 and to grant refund ofIncome Tax Rs.9,62,707/- due to the petitoner for the assessmentyear 2009-10, along with interest due thereon under section 244Aof the Income Tax Act, 1961 in WP No.4616/2016. (iii)to consider the representations dated 19.09.2013,18.12.2013, 11.08.2014, 16.04.2015 and 09.09.2015 and to grantof refund of income tax paid of Rs.38,99,035/- due to thepetitioner for the assessment year 2010-11 along with interesthttps://hcservices.ecourts.gov.in/hcservices/due thereon under section 244A of the Income tax Act, 1961, inWP No.4617/2016. (iv) to consider the representations dated 11.08.2014,16.04.2015 and 09.09.2015 and to grant of refund of Income taxpaid of Rs.31,62,196/- due to the petitioner for the assessmentyear 2011-12 along with interest due thereon u/s.244A of theIncome Tax Act, 1961, in WP No.4618/2016. (v) to dispose the petition dated 01.04.2015 filed by thepetitioner u/s.154 of the Income Tax Act 1961 and toconsequently grant refund of Income Tax due to the petitionerfor the Assessment year 2012-13 alongwith the interest duethereon u/s.244A of the Income tax Act 1961 in WP 4619/16. W.P.No.4615/2016 has been filed by the petitioner toissue a Writ of Mandamus, directing the respondent to disposeof their representations dated 16.05.2013, 25.08.2014 and15.09.2015 and consequently to grant refund of income tax due tothem for the Assessment Year 2008-09 along with the interestdue thereon under section 244A of the Income Tax Act, 1961. 2. W.P.No.4616/2016 has been filed by the petitioner toissue a Writ of Mandamus, directing the respondent to disposeof their representations dated 19.09.2013, 18.12.2013,11.08.2014, 16.04.2015 and 09.09.2015 and consequently to grantrefund of income tax due to them for the Assessment Year 2009-10 along with the interest due thereon under section 244A ofthe Income Tax Act, 1961. 3. W.P.No.4617/2016 has been filed by the petitioner toissue a Writ of Mandamus, directing the respondent to disposeof their representations dated 11.08.2014, 16.04.2015 and09.09.2015 and consequently to grant refund of income tax due tothem for the Assessment Year 2010-11 along with the interestdue thereon under section 244A of the Income Tax Act, 1961. 4. W.P.No.4618/2016 has been filed by the petitioner toissue a Writ of Mandamus, directing the respondent to disposeof their representations dated 16.04.2015 and 09.09.2015 andconsequently to grant refund of income tax due to them for theAssessment Year 2011-12 along with the interest due thereonunder section 244A of the Income Tax Act, 1961. 3. W.P.No.4617/2016 has been filed by the petitioner toissue a Writ of Mandamus, directing the respondent to disposeof their representations dated 11.08.2014, 16.04.2015 and09.09.2015 and consequently to grant refund of income tax due tothem for the Assessment Year 2010-11 along with the interestdue thereon under section 244A of the Income Tax Act, 1961. 4. W.P.No.4618/2016 has been filed by the petitioner toissue a Writ of Mandamus, directing the respondent to disposeof their representations dated 16.04.2015 and 09.09.2015 andconsequently to grant refund of income tax due to them for theAssessment Year 2011-12 along with the interest due thereonunder section 244A of the Income Tax Act, 1961. 5. W.P.No.4619/2016 has been filed by the petitioner tohttps://hcservices.ecourts.gov.in/hcservices/issue a Writ of Mandamus, directing the respondent to disposeof their representation dated 01.04.2015 and consequently togrant refund of income tax due to them for the Assessment Year 2009-19 along with the interest due thereon under section 244Aof the Income Tax Act, 1961. 6. Mr.M.Swaminathan, learned Senior Standing Counseltakes notice for the respondent s and submitted that therespondent may be directed to consider the petitioner'srepresentations, within a stipulated time. 7. Having regard to the submissions made by the learnedcounsel on either side and also taking into consideration thelimited prayer sought for in the writ petition, withoutexpressing any opinion with regard to the merits of the case, Idirect the respondent to consider the petitioner'srepresentations and pass orders, on merits and inaccordance with law, within a period of eight weeks from thedate of receipt of a copy of this order. With this observation, the writ petitions are disposedof. No costs. Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar RjTo The Assistant Commissioner of Income Tax Company Circle III(4) 121, MG Road Chennai-600 034. +6 ccs to M/s.Arun Karthik Mohan, Advocate, Advocate, sr.8116,8117,8118, 8119, 8120, 8416. ppa cokra 17.02.2016 W.P.Nos.4615 to 4619 of 2016
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