Wp/13481/2021 Of Abs India Pvt Ltd v. The Deputy Commisssioner Of Income Tax

IN THE HIGH COURT OF KARNATAKA, BENGALURUDATED [THIS THE 2[lH]DAY OF NOVEMBER, 2021.BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR;WRIT PETITION No.13481 OF 2021 (TIT) BETWEEN: 1_|ABS INDIA PVT LID.,NO.13, L.R. MANSION, 2[iD]CROSS, |KODIHALLI HAL MAIN ROAD,BENGALURU — 560 008(REPRESENTED BY SHRI. SUNIL ARORA,MANAGING DIRECTOR,AGED ABOUT 95 YEARS,NO.13, L.R. MANSION, 2[iD]CROSS, |KODIHALLI HAL MAIN ROAD,BENGALURU — 560 008(REPRESENTED BY SHRI. SUNIL ARORA,MANAGING DIRECTOR,AGED ABOUT 95 YEARS, 9/O LATE SHRI. RAM PRAKASH ARORA) aSHRI. SUNIL ARORA, MANAGING DIRECTOR,ABS INDIA PVT LID.,AGED ABOUT 95 YEARS,S/O LATE SHRI. RAM PRAKASH ARORA,NO.13, LR MANSION, 2[ND|]CROSS,KODIHALLI HAL MAIN ROAD, BENGALURU — 560 008.MANAGING DIRECTOR,ABS INDIA PVT LID.,AGED ABOUT 95 YEARS,S/O LATE SHRI. RAM PRAKASH ARORA,NO.13, LR MANSION, 2[ND|]CROSS,KODIHALLI HAL MAIN ROAD, BENGALURU — 560 008. PETITIONERS. (BY SRI. K.S.NAVEEN KUMAR AND SRI. GANESH S&.,ADVOCATES) | AND: 1_|THE DEPU!Y COMMISSIONER OFINCOME TAX,INCOME TAX, OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER| OF INCOME TAX, KARNATAKA AND GOA,| BMIC BUILDING, 80 FI ROAD, 6 BLOCK, KORAMANGALA, |BENGALURU — 560 095.BENGALURU — 560 095. aTHE PRINCIPAL COMMISSIONER OF INCOME TAX -1,OFFICE OF THE PRINCIPAL CHIEFCOMMISSIONER OF INCOME TAX,KARNATAKA AND GOA,BMTC BUILDING, 80FT ROAD, 6 BLOCK,KORAMANGALA, BENGALURU — 560 095. RESPONDENTS. (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS.) FILED UNDER ARTICLES 226 AND 227OF THE CONSTITUTION OF INDIA PRAYING TO DIREC ITHE RESPONDENT NOS.1 AND 2 TO EXPEDITIOUSLYPROCESS THE REFUND CLAIM AND SANCTION =[HEREFUND.OF|RS.5,17,691/-.WilhINTERESTUNDER|SECTION 244A READ WIIH SECTION 153 AND SECTION|240OFTHE.INCOME.TAXACT,1961FORTHE.ASSESSMENT YEAR 2006-07 AND ETC. THIS W.P. COMING ON FOR|PRELIMINARY HEARING.IN B GROUP, THAIS DAY, THE COURT MADE THEFOLLOW ING:- ORDER ori. K.V. Aravind, learned counsel accepts notice for the respondents. DD In this petition, petitioner has sought for the following reliefs: "D)Issue a writ of mandamus or aairection in the nature of mandamus and girect tnerespondent Nos.7 and 2 to expeditiously process|the refund claim and sanction tne refund of'Rs.5,17,691/- with interest under Section 244A|read with Section 753 and Section 240 of the|Income Tax Act, 1967 for the Assessment Year2006-0 /. i)To pass such other orders, directionsana writs incluaing the cost of this writ petition as|this Hon'ble High Court may deem fit in the facts|and circumstances of the case, and in the!interests ofjustice and equity." | 3Heard learned counsel for the petitioner and|learned counsel for the respondents and perused the.material on record.| AIn|ada itiontO|reiteratingthevarious.contentions urged in the petition and referring to thedocuments produced by the petitioner, learned counsel for|the petitioner submits that It Is the grievance of thepetitioner that request letter at Annexure — E dated14.08.2013 seeking sanction of the refund claim withinterest has not been processed and no orders nas beenpassed by the respondents so far and as such, the!petitioner Is before this Court by way of the present petition. 5 _Percontra,jearnedcounse|fortnerespondents submits that if reasonable time is granted,|respondents would take necessary steps to consider theSaid application and address all the grievance of the| petitioner and consider the said request letter and process the claim of the petitioner In accordance witn law. 6.|Tne said submission of the learned counsel! forthe petitioner Is placed on record. f_|In|VIEWoT|the.aforesaidfactsand|circumstances and the submissions made at the bar, ||deem it just and appropriate to dispose of this petition|directing the respondents to process the request letterdated 14.08.2013 and to refund the excess amount alongwith interest In accordance with law as expeditiously aspossible within a period of tive months from the date ofreceipt of a copy of this order. oubject to tne aforesaid direction, the petition stands|disposed of. petitioner and consider the said request letter and process the claim of the petitioner In accordance witn law. 6.|Tne said submission of the learned counsel! forthe petitioner Is placed on record. f_|In|VIEWoT|the.aforesaidfactsand|circumstances and the submissions made at the bar, ||deem it just and appropriate to dispose of this petition|directing the respondents to process the request letterdated 14.08.2013 and to refund the excess amount alongwith interest In accordance with law as expeditiously aspossible within a period of tive months from the date ofreceipt of a copy of this order. oubject to tne aforesaid direction, the petition stands|disposed of. SD/-] JUDGE SV|