Wp/101726/2016 Of Smt.gurawwa Shivanand Ninganur v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKADHARWAD BENCH Dated this the 28[th]day of March 2016 Before THE HON’BLE MR.JUSTICE B.S.PATIL Writ Petition Nos.101726101727/2016 (TIT) Between Smt. Gurawwa ShivanandaNinganur, Age: ol,Kasaba Rolli, Tq: Bilagi,District Bagalkot. ...Petitioner| (By Sri H.Kambiyavar, Advocate) And 1. The Commissioner ofIncome Tax,Opp. Civil Hospital,Dr. B.R.Ambedkar Road,Belagavi. 2. [he Income Tax Officer, Ward-I, Bagalkot. ...Respondents (By Sri Y.V.Raviraj, Advocate) These writ petitions are filed under Articles 226 & 227of the Constitution of India praying to direct the l[St]respondent herein to consider the application dated26.06.2015 filed by the petitioner vide Annexure-C anddirect the second respondent herein to consider the returnsfiled by the petitioner dated 25.09.2015 vide Annexures-Band B1 to this writ petition and to allow the claim of refundmade by the petitioner. These writ petitions coming on for PreliminaryHearing this day the Court made the following:- ORDER Petitioner is an agriculturist. Her lands have beenacquired for public purpose that is to say, for the purposeof Upper Krishna Project during the year 2005-06. Shehas been paid compensation. At the time of depositing thecompensation, the Special Land Acquisition Officer hasdeducted tax at source to the tune of Rs.69,001/- on theinterest amount of Rs.6,90,012/-. As the Special LandAcquisition Officer had deducted TDS amount whilepaying compensation, petitioner claims to have filedreturns of income for the Assessment Year 2011-12 and2012-13 on 25.05.2015 claiming refund of the TDSamount by enclosing the original TDS certificate alongwith her returns. As there was delay in filing the returns,she had filed an application under Section 119(2)(b) of theIncome-tax Act. The said application has been pendingbefore the Commissioner of Income Tax, Belagavi. Hence,the petitioner has approached his Court seeking a direction to the 1[st]respondent to consider the applicationdated 26.06.2015 filed by the petitioner as per Annexure-C and the returns submitted by her so that the claim forrefund could be allowed. 2. I have heard learned counsel for the petitionerand learned counsel representing the respondents-Revenue authorities. 3. It is not in dispute that application filed as perAnnexure-C and the returns submitted as per Annexures-B and B1 with a request for refund of the tax deducted atsource has not been considered sofar. If that is so,respondent No.l has to take steps to expeditiouslyconsider the application Annexure-C and pass appropriateorders in accordance with law. 4. Hence, these writ petitions are allowed in part.Respondent No.1 is directed to consider the applicationwithin two months from the date of receipt of the order.Whereupon it will be open for the petitioner to pursue the matter in respect of returns filed as per Annexures-B andBl and the respondent will pass appropriate orders inaccordance with law within a period of three monthsthereafter. Ordered accordingly. Sd/-JUDGE Kms