Wp/21168/2021 Of Abs India Pvt Ltd v. The Deputy Commissioner Of Income Tax Circle 1(1)(1)

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.21168 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,9/O LATE SHRI. RAM PRAKASH ARORA)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 CIRCLE 1(1)(1).INCOME TAX CIRCLE 1(1)(1). 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 EXPEDITIOUSLYPROCESSTHE.REC TIFICATIONAPPLICATIONANDCONSEQUENTIALREFUND)CLAIMOF|DIFFERENTIALINTEREST OF R98.8,601,9/72/- COMPUTED UPTO AUGU2021 UNDER SECTION 244A READ WITH SECTION 240 OF|THE INCOME TAX ACI, 1961 FOR THE ASSESSMENT YEAR|2008-09 AND ETC. THIS W.P. COMING ON FORPRELIMINARY HEARING2THIS DAY, THE COURT MADE |THE FOLLOWING:- 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 rectification application ana consequential|refund claim of differential interest of Rs.8,67,5/2/-computed upto August 2027 unaer Section 244A|read with Section 240 of the Income Tax Act, 1967for the Assessment Year 2008-039. 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 rectification request letter at Annexure — Gdated 15.06.2016 seeking sanction of the refund ot|differential interest nas not been processed and no orders.has been passed by the respondents so far and as such,|the petitioner is before this Court by way of the presentpetition. 5Percontra,jearneacounselforthe.respondents submits tnat if reasonable time is granted,respondents would take necessary steps to consider thesald application and adaress 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. 5Percontra,jearneacounselforthe.respondents submits tnat if reasonable time is granted,respondents would take necessary steps to consider thesald application and adaress 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 tne respondents to process the _ rectificatiorequest letter dated 15.06.2016 and to refund thedifferential interest amount In accordance with law as.expeditiously as possible within a period of five montnstrom the date of receipt of a copy of this order. oubject to tne aforesaid direction, the petition stands|disposed of. SD/- JUDGE SV|