Wp/18430/2023 Of Mr. Chandrashekar Bhat v. Director General Of Income Tax (Inv)

Digitally signedby VIJAYA PLocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14 DAY OF JUNE, 2024 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV -WRIT PETITION NO. 18430 OF 2023 (TIT) BETWEEN: MR. CHANDRASHEKAR BHAT, AGED ABOUT 56 YEARS, S/O LATE S. GOVINDA BHAT, RESIDING AT NO. 70, 5TH B CROSS, NARAYANAPPA LAYOUT, R.T. NAGAR, BANGALORE-560 032. …PETITIONER (BY SRI. AJAY KUMAR N., ADVOCATE) AND: 1. DIRECTOR GENERAL OF INCOME TAX (INV), UNITY BUILDING, 5TH FLOOR, MISSION ROAD, UNITY BUILDING, 5TH FLOOR, MISSION ROAD, BANGALORE-560 027. 2. PRINCIPAL COMMISSIONER OF INCOME TAX, UNITY BUILDING, 5TH FLOOR, MISSION ROAD, UNITY BUILDING, 5TH FLOOR, MISSION ROAD, BANGALORE-560 027. 3. THE ADDITIIONAL COMMISSIONER OF INCOME TAX CENTAL RANGE -1, 5TH FLOOR, MISSION ROAD, BANGALORE-560 027. 4. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(1), CIRCLE 1(1), 3RD FLOOR, CENTRAL REVENUE OFFICES, BUILDING QUEEN'S ROAD, BANGALORE-560 001. BUILDING QUEEN'S ROAD, BANGALORE-560 001. …RESPONDENTS (BY SRI. M. DILIP, JR. STANDING COUNSEL) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENTS TO REFUND THE BALANCE PAYABLE TO THE TUNE OF RS. 71,19,574 (RUPEES SEVENTY ONE LAKH NINETEEN THOUSAND FIVE HUNDRED AND SEVENTY FOUR) AS PER ANNEXURE-C DATED 23.05.2022 WITHIN THE STIPULATED TIME AS SPECIFIED BY THIS HONBLE COURT. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Learned counsel Sri. M. Dilip accepts notice for the respondents. 2. The present petition has been filed seeking issuance of writ of mandamus to direct the respondents to refund the balance payable amount of Rs.71,19,574/- (Rupees Seventy One Lakh Nineteen Thousand Five Hundred and Seventy Four only). 3. Learned counsel for the revenue files a memo which reads as hereunder: "The respondent seeks leave of this Hon'ble High Court to produce a copy of acknowledgement for issuance of refund in the above writ petition. The respondent further submits that Rs.87,67,685/- and 99,060/- along with interest for AY 2009-10 and 2012-13 respectively was issued to the petitioner and duly acknowledged by authorized representative of the assessee. This memo along with a copy of acknowledgement for issuance of refund may kindly be taken on record in the interest of justice and equity." 4. In light of the refund having been made on 25.01.2024, petition is dismissed as not calling for any further adjudication. Sd/- JUDGE MCR