Wp/16891/2006 Of Vitp Pvt Ltd., Madhapur, Hyderabad And 1 v. Asst.commissioner Of Income Tax, Hyderabad And 1

H|GH [couRr ][t?+ ]I+ED3ltli3"'1o*oo*o (sPecii [oiiginil ] [urisdiction)] '*'1iiA"+J5u'.X,=Ji,Yf [ffi ]['*K"'?#u*=] en{eur THE [P'SAM ] THE HONOURABLE [JUSTICE NARSING RAO NANDIKONDA] wRlT lTroN NO:[16891]OF 2006 Between: P!'t [Ltd) Plot ][No ][17']1. ReP [bY ][its Authorrseo] 1. ReP 'il1fr "',J,i11.t,*"s:##,,J*l#S,"m,'r,lrl1fu "i"',J,i11.t,*"s:##,,J*l#S,"m,'r,lrl1fu "iSlgnatory [and ][Vice ][l-]ed Siqnatory [and ][Vice]2 Mr [Himanshu ][sn,tTuV,?F ][tff ]Si iisi ft:l?:''Software [Units ][Layout']President [(Financel]iil'inrd,i'' [ivoerab'id-soo ][08t']President [(Financel]iil'inrd,i'' [ivoerab'id-soo ][08t'] per Court [Order ][dated]?8ffi i'''%b)[',i.mtlt*l?T"^,S:'i'3ii%'']'?"-;;'if PETITIONERS \ AND r 5 [( ]2 vd [ejia ][b ][ad' ][Av ][a ][ka ][r])' )' 1.ffi ff :il*:ffi ['..'r:;ff ][t"r:'J;"#s ][;36 ][&'l:. ] 2.&*:l:,r::m,'rUff [:'-"r:'l;"#:-135'&xln"-'u'Hvderabad'Avakar]&*:l:,r::m,'rUff [:'-"r:'l;"#:-135'&xln"-'u'Hvderabad'Avakar] 3.+:i?,s*::i3isi:fTfi [:,g"f ][T,i"liiJ"",3r?[iB;3Ji]Hvderabadrncome] 4?:g+.;-?1ryS:1,.?.e['L","J1""1fl [fi ][,'r?:,3#Eo7o[;;vo""o'drncome]?:g+.;-?1ryS:1,.?.e['L","J1""1fl [fi ][,'r?:,3#Eo7o[;;vo""o'drncome] CommissioneroflncomeTax,TD-SHyderabadlncomeTaxTowerACEirio'. iliiliolanx [Hvderaoad 500004']Eirio'. iliiliolanx [Hvderaoad 500004'] ff:?"xi,Tli:;rt'i,:"'lill?i:,,'3r"&?or'o..o8i'norderdatedoTtootzo2l ....,RESPONDENTS petition Under II Under II'*n'"'u 226 of Ihe constitution pleased circumstances to issue ,,r,uo a the affidavit filed thertof lndia praying that in thewrit, mandamus decrarins,Jo:: :' [direction';; ]r"'J"tl;" ;:"lfJ,f:l entire actions and ffI, :;culminating in t," oroul" , 2o1 and'o'lro, prtof the respondentsfirst responden, u"r.l" olt"edings ". "0""" dated 31-05-06 issued ftlo;t first respon\ent "i';:Jt:li:ff::ff;:t""1.::underdisputed tax demand a)y 226 Q) in respect or theamount or Rs.s2:,65,02rfo,lon:"q'""; [;;;;'t|.:ec ]'te [respondents ]to return theaccount and impose u*"rr- tplarv l"un"'' cosrs on [."to"'". ]tn" ,.".ponJli,il"' [i"o, ]o"t"'"ners UTI bank Counsel for the petitioner ffi:l8t8i,n *s*n#ffi x;#ul.*NE D sE N,oRThe Court The Court made the following ORDER '.,/ --_'--------7 THE RABLE ][SzuJUSTICE ][P'SAM KOSHY]ANT)THE HoNoI,RABLE [snirusrrcn' ] [RAo]NANDTKONDA .168910 [2006] WRIT PE,'IITION No 5lt Sri .ltistic,: [P][ \o, ][K^r,-r7] ORDER, [(Ptr ][Hon] Heard [Mr']C.V. [Narasimham' ][leame<l ][counsel ][tbr ][the]petitioners [and ][Ms' B' ][Sapna ][Reddy' ][ieam][ed ][Senior Standing ][Counsel]for Income [-l'ax De1:a$tucnt' ][appear ][lg][ for resPondcnts ][Pcrused thc] record. 2Initialty, [the ][presenl ][writ ][petition wirs ][filed ][chaltenging ][the]rmpugn[ecl ][order ][dated ][3l'03'200b ][passetl ][by ][respondent ][No ][l ][undel]Sections [201(t) ][and ][20i(iAl ][read ][vrith ][Sectiorr ][tg(ic' ][194J ][and ] of the [lncome Tax ][Act, ][1961 ][(for short'the ][Act') ][ar-rd ][also clttashment]of Notice [clated ][i ][l'05'2006 ][issLred ][by ][respotident ][No ][1 ][uhdei ][Scctiorr]216 [(3)o ][l- ][the ][Act ][itt ][respcct ][of ][tire ][dispuiecl ][tar' ]['l ][hc ][l'etitioners ][had]also sought [for ][relief ][of ][retutn ][of ][au ][amoutrt ][oi ][Rs'52'(15'029i-]allegedly [to ][have bccn ][recovered ][illegalty from ][the ][petitioneL's ][[-iTl] bank account. 3. Pending the [petition' ][respo'rdent ][No'3 ][had ][passed ][an order ][on] 10.03.2017 [under Scctions ][201(l) ][and ][201(lA) ][read ][with ][Section 254]of the Act. [holding ][that ][the ][amount payable ][by thc petitioner ][in ][fact] bank account. 3. Pending the [petition' ][respo'rdent ][No'3 ][had ][passed ][an order ][on] 10.03.2017 [under Scctions ][201(l) ][and ][201(lA) ][read ][with ][Section 254]of the Act. [holding ][that ][the ][amount payable ][by thc petitioner ][in ][fact] was Rs.g,-59,4651_ and nor Rs.52,6i,029/_ as was earlier. TheDepartment' meanwhile had already recovered the aforementionedamount o1. Rs.52.65,02 9/_ and after ad.f usting the amount ofRs.8.58.465,-, rhe anrounr would corne ro Rs.44,06.564l_. The said.amount [ou3hr ][to ][had becn ][eirher \refunded ]to the petitioner or oughtto had been adiusted against an-r of the dues pending against thepetitioner lbr the subsequent years. The writ petition now standsconfined onlv on the said claim of the pctitioner. Meanwhile, therespondents had nor.v again come up r.r,ith the recalculation done aswould bc evident liorn the Rectificarion order dated l2.Ol.2[1g,wherein the Departnrent has again passed an order calculating thetotal amount relundable cornirrg to Rs.gq.j0.549l_. i.e.. an amount ofRs.52,65.029L which rvas earlier recor,er.,J und i)rt.r.rt on the saidamount (4) 0 5% for thc period of, I40 months from July 2006 toJanuary. 201t8. Subsequenth,. there u.as _\.et another rdcalculationmade by the l)epartnrent and wherein the [)epartment has reached tothe conclusion that the refund arnount payable to the petitioner comesto Rs. I ,01 .87.113 I /-. whereas. there is an ourstanding demand againstthe petitioner cf an amounr ol Rs.4.12.24.1g0l_. The calculation ofRs.4,42.24.780/- is on the basis of the outsranding demand shown asRs.29,54,369/- that u,as saicl to bc the oulslanding amount fbr the -1,.F Assessment [Year ][200i-04' ][This ][amount ][of ][Rs'29'54'369/- ][again ][was]found [to ][be an eroneous calculation ][for ][the ][reason ][that ][the ][actual]amount [admine<1ly ][comes ][tQ only ][Rs'8'58'4651 instead ][of]\Rs.29,54,369i- 4. Considering [the various ][orders ][and ][the ][subsequent ][rectilication]and [modilication ][orders ][passed' ][what ][is ][clearty reflected ][lrom ][the]documents [is ][that ][admitledty' ][an ][amount ][of ][Rs'52'65'029/- ][was]recovered [from ][the bank ][account ][of ][the petitioner ][way ][back ][in ][June']2006. [Irrom the saitl amount' ][the ][actual ][amount ][recoverable ][from ][the]petitioner [was tbund ][to ][be ][onry ][Rs.g,5g,465r ][as ][per the ][respondent-]Department [itselt" ][Thus' ][an ][amount ][of ][Rs'44'06'5641 ][stood]refundable [to ][the petitioner ][liom ][the ][amount ][that ][was recovered in]June, 2006 [It ][is ][this ][amount on ][which ][interest has ][to ][b; ][paid ][to ][the]petitioners @ [O'5%,stafiing ][tiom 0l'06'2006 ][onwards ][arid ][whatever]the amount [comes ][to' ][that ][amount ][needs ][to ][be ][adjusted against any ][of]the outstanding [anlount ][tying ][against the ][petitioner ][if any' ][So ][far ][as]the said [hnding ][is concerned' ][there does ][not ][seem ][to ][be any ][quarrel]on either side [i.e., by the ][learned counsel ][for ][the ][petitioner ][as ][also by]the leamecl Standing [Counsel lor ][Income ][Tax ][Department'] I 5. In view of the abor the aborabor" [are inclined ][to ][dispo]se of the writpetition at this junctur" ."'* mining the mafier back tothe AssessingOfficer. r.r,ho in tum shallrecalculate the r.vhole accounts of fhepetitionersrn ferms of the obsen,ations nrade in the precedingparagraphs so far as the ant,n ch GlI due andwas re ru n d a b r e ro rhe r :' ";::t " i,,t ]li..l r^ r'that was theamount payable after adjusting the dues payable fur thepreviousAssessment y ear 2003_04,l.e .,an aniounr of Rs.g.5g,465l_.Letlnlerest also be calculated on the said anrount and suitableadjustments tre made on the outstanding dues ol thc petitioner. Letthis whole e::ercise be completed within an outer_ lirnit of six (06)weeks lronr tlre date of receipt of a cop_r ol.r h is order. 6. The Writ petition. accordingh.. stands dislrosed of. Thereshall be no order as to costs. ConseqLrentlv. miscellaneous petrrrons pending. ifhny, shall stand closed S SWAMYISTRAR 6. The Writ petition. accordingh.. stands dislrosed of. Thereshall be no order as to costs. ConseqLrentlv. miscellaneous petrrrons pending. ifhny, shall stand closed S SWAMYISTRAR //TRUE COPY' SECTION OFFICER To 1. The Assistant CommiSsioner of Income Tax, Circle(2),Hyderabad, AyakarBhavan, Basheerbagh, Hyderabad-500 004Bhavan, Basheerbagh, Hyderabad-500 004 2. The Assistant Commissioner of lncome Tax, Range-15, Hyderabad, AyakarBhavan, Basheerbagh, Hyderabad-500 004Bhavan, Basheerbagh, Hyderabad-500 004 3. The Assistant [Commissioner of lncome ][Tax][, ][TDS Circle ][- ][2(1), ][HYderabad]lncome Tax Tower [A.C. Guards ][Masab ][Tank ][HYd][erabad 500004]lncome Tax Tower [A.C. Guards ][Masab ][Tank ][HYd][erabad 500004] 4. The [DePutY ][Commissioner ][of ][lnCome Tax, TDS Circle][ 2(1 ][) ][Hyderabad]lncome lax [ower ][A.u][ Guards Masab Tank ][HYderaba][d ][500004.]lncome lax [ower ][A.u][ Guards Masab Tank ][HYderaba][d ][500004.]EThe Commissioner [of ][In][come ][Tax, ] [HYderabad lnco me ][Tax Tower A ][C]Guards [Masab ][Tank ][HYd][erabad 500004]Guards [Masab ][Tank ][HYd][erabad 500004]Q6One CC[to SRI C.V.NARA][StMHAlrr'l, ][Advo][cate ][ ]7One CC [to][ Ms, B.SAPNA ][R][EDDY, LEARN] AX DEPARTM[ENT. Advocate IOPUCI]7One CC [to][ Ms, B.SAPNA ][R][EDDY, LEARN] AX DEPARTM[ENT. Advocate IOPUCI]COUNSEL [T] 8. Two [CD CoPies] \ HIGH COURT DATED:26 tO6t2OZs ORDERWP.No.16891 of 2006 DISPOSING OF THE W.P WITHOUT COSTS. \ kr'rR[illf ]Si4 )6'\\'l\a,ii; [16 ][StP ][206],-. , [/]\.Ir-;'\l '.i--..--.--',.: ' .;o., [.. ],;-7:i [t.] i