Wa/6327/2012 Of The Commissioner Of Income Tax v. Sri P Shivashankar

IN THE HIGH COURT OF KARNATAKA AT BANGALORE. DATED THIS THE 6[th]DAY OF JANUARY 27014| PRESENT THE HON‘'BLE MR. JUSTICE DILIP B BHOSALE AND| THE HON‘'BLE MR. JUSTICE B MANOHAR W.A.NO.6327/2012(T-IT) BETWEEN 1.THE COMMISSIONER OF INCOME TAX. NO.55/1 SHILPASHREE VIDYARANYA COMPLEX VISHVESHWARANAGAR MYSORE-5/0 008| 2.THE INCOME TAX OFFICER|WARD-1(3). NO.55/1, SHILPASHREE VIDYARANYA COMPLEXVISHVESHWARANAGARMYSORE-5/0 008 ... APPELLANTS (BY SRI K V ARAVIND, ADV.,). AND SRI P SHIVASHANKAR|S/O R.PUTTANNAAGED /6 YEARS.PROP.K.RAMANNA SONS & CO.,29, APMC YARD|MYSORE-5/0 OO4 .. RESPONDENT. (BY SRI A SHANKAR, ADV., AND SRI M LAVA, ADV.,). THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKA.HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED|IN THE WRIT PETITION NO.13742/2012 DATED 10/08/2012. THIS W.As. COMING ON FOR PRELIMINARY HEARING,|THIS DAY,|DILIP B. BHOSALE J.DELIVERED THE FOLLOWING: | PC: Heard learned counsel for the parties. 2. In the present appeal, tne revenue nas called inquestion the order dated 10[th]August 2012 passed py the)learned Single Judge in Writ Petition No.13/742/2012 whereby,tne petition nas been disposed of by the following order: | “2. This writ petition is directed against tne|order dated 24.02.2012 (Annexure-A) rejecting theclaim made by the petitioner for grant of interest onthe refund received by him. The rejection is basedon instructionNo.13/2006 dated 22.12.2006.| 3. In my opinion, respondent No.1 should|have examined the claim for interest on the refundin the light of Section 244A of the Income Tax Act,1961 (the Act’ for short). That exercise has notbeen done by respondent No.1. Therefore, theimpugned order dated 24.02.2012 is set-aside. ThematterISremitted COrespondentNo.1|for| reconsideration in accordance with law and in thelight of Section 244A of the Act.” 3. Sri K.V.Aravind, learned counsel appearing for the)revenue after inviting our attention to the annexures submittedthat the respondent-assessee is not entitled for interest in the.light of Instruction No.13 of 2006 dated 22-12-2006 and so also.Section 244A of tne Income Tax Act L961. — 4 We are not inclined to examine tne submissions.advanced by the learned counsel for the revenue and we are.satisfied that the following order shall meet the ends ofjustice: The Commissioner of Income Tax shall examine the claim.for interest on the refund as per the order dated 10[tn]AuguST.2012 passed by the learned single Judge and while doing so, ne|may also consider whether the respondent-assessee is entitiedfor interest in the light of Instruction No.13 of 2006 and the.provisions contained in Section 244A of the Act. It is needless.to mention that the Commissioner shall pass orders only after|giving an opportunity of hearing to the respondent-assessee. It.is open to the respondent-assessee to contend tnat Instruction| No.13/2006, on the facts and circumstances of the case, is not)applicable to deny interest to the assessee. We keep allcontentions of the parties open. The Commissioner’ shallexamine and decide the issue as expeditiously as possible and|preferably within a period of four months from the date of,receipt of this order. With these observations, the writ appeal is disposed of. | Sd/-JUDGE| Sd/-JUDGE|