Wp/1092/2024 Of Riyad Palia v. Income Tax Officer Ward 23 3 1, Mumbai

PURTI IN THE HIGH COURT OF JUDICATURE AT BOMBAYPRASADPARABORDINARY ORIGINAL CIVIL JURISDICTIONPRASADPARABORDINARY ORIGINAL CIVIL JURISDICTION Digitally signed byPURTI PRASADPARABDate: 2024.03.2817:48:23 +0530WRIT PETITION NO. 1092 OF 2024 Riyad Palia V/s.Income Tax Officer, Ward 23(3)(1),Mumbai and Ors. ….Petitioner …Respondents ---- Mr. Ranit Basu a/w Ms. Maitri Malde and Ms. Dua Shaikh for Petitioner.Mr. Suresh Kumar a/w Ms. Mamta Omle for Respondents-Revenue.Mr. Dhananjay Kumar, ITO – 23(3)(1), Mumbai present. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ. DATED : 27[th] MARCH 2024 P.C. : 1.Mr. Basu states that the entire amount of refund barring a sumof Rs.6,810/- has been paid. Mr. Suresh Kumar states the Income TaxOfficer Mr. Dhananjay Kumar has filed affidavit affirmed on 27[th] March2024 in which he has admitted that there is a short fall of Rs.6,810/-towards interest and that amount shall be credited through CPC at theearliest. Mr. Suresh Kumar on instructions from Mr. Dhananjay Kumarstates that “earliest” means on or before 15[th] April 2024. 2.In view of the above, the petition is made absolute in terms of prayer clause – (a) which reads as under : a. That this Hon’ble Court may be pleased to issue a writ ofcertiorari or a writ in the nature of certiorari or any otherappropriate writ, order or direction, calling for the records of thePetitioner’s case and after going into the legality and proprietycertiorari or a writ in the nature of certiorari or any otherappropriate writ, order or direction, calling for the records of thePetitioner’s case and after going into the legality and propriety thereof, cancel the demand and/or quash and set aside :(i)order dated 3[rd] May 2011 passed u/s 143(1) of theAct, Exhibit C (impugned order no.1),(ii) order dated 16[th ]January 2014 passed u/s 143(1) ofthe Act, Exhibit M (impugned order no.2),(iii) order dated 18[th] August 2014 passed u/s 143(1) ofthe Act, Exhibit R (impugned order no.3),(iv) letter dated 27[th] November 2014 passed u/s 245 ofthe Act, Exhibit T (impugned letter no.1),(v) order dated 25[th] March 2016 passed u/s 143(1) ofthe Act, Exhibit U (impugned order no.4),(vi) letter dated 5[th] February 2020, Exhibit Z (impugnedletter no.2),(vii) order dated 18[th] January 2022 passed u/s 143(1) ofthe Act, Exhibit AA (impugned order no.5),(viii) letter dated 14[th] October 2022, Exhibit BB(impugned letter no.3). 3.Petition disposed. 4.Liberty to approach the court if the amount as mentioned in theaffidavit dated 27[th] March 2024 is not credited to petitioner’s account. 5.Mr. Suresh Kumar states if the amount is not paid to petitionerby 5[th] April 2024 he has instructions to inform the court that the amount ofRs.6,810/- shall be paid by way of cheque through petitioner’s advocate.Statement accepted. (DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.)