Wp/4652/2025 Of M/S. M N Dastur And Company Pvt Ltd v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28 DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 4652 OF 2025 (TIT) BETWEEN: THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THE 1 RESPONDENT TO PASS THE ORDER GIVING EFFECT TO THE ORDER OF THE ITAT AND ISSUE THE REFUND ALONG WITH INTEREST UNDER SECTION 244A(1) AND 244A(1A) OF THE ACT WITHIN REASONABLE TIME AS MAY BE PRESCRIBED BY THIS HONBLE COURT. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM:HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks for the following reliefs: “i) Directing the 1[st] respondent to pass the order giving effect to the order of the ITAT and issue the refund along with interest under Section 244A(1) and 244A(1A) of the Act within reasonable time as may be prescribed by this Hon’ble Court; effect to the order of the ITAT and issue the refund along with interest under Section 244A(1) and 244A(1A) of the Act within reasonable time as may be prescribed by this Hon’ble Court; ii) Pass such other or further orders as this Hon’ble Court deems fit in the facts and circumstances of the case, in the interest of justice and equity.” Court deems fit in the facts and circumstances of the case, in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits the limited grievance of the petitioner is that pursuant to the order dated 26.05.2022 passed by NC: 2025:KHC:17598 the Income Tax Appellate Tribunal in ITA No.118/2022 and 119/2022 for the assessment year 2015-16 and 2016-17 has allowed the appeal and directed the Assessing Officer to examine and consider the claim of refund along with interest. The petitioner submitted a representations dated 30.05.2022, 04.08.2023, 06.08.2024 and 18.10.2024, despite which, the respondents are not taking any steps to give effect to the said order and has not granted refund under Section 244A(1) and 244A(1A) of the Income Tax Act and as such the petitioner is before this Court by way of the present petition. 4. Per contra, learned counsel for the respondent submits that if reasonable time is granted, respondent would take necessary steps pursuant to the aforesaid order and issue refund in accordance with law. 5. In view of the aforesaid facts and circumstances, petition stands disposed of directing the concerned respondent to pass an Order Giving Effect (OGE) to the order dated 26.05.2022 referred to supra passed by the Income Tax Appellate Tribunal in ITA No.118/2022 and 119/2022 for the assessment year 2015-16 NC: 2025:KHC:17598 and 2016-17 and grant/issue refund along with interest within a period of eight weeks from the date of receipt of copy of this order. 6. Subject to the aforesaid directions, petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 1 Sl No.: 90