Wp/66947/2010 Of S. Guruswamy v. Income Tax Officer

W.P Nos.66947-66949/2010 IN THE HIGH COURT OF KARNATAKACIRCUIT BENCH AT DHARWAD DATED THIS THE 24 DAY OF SEPTEMBER 2012 BEFORE THE HON’BLE MR.JUSTICE H.G.RAMESH BETWEEN W.P. Nos.6694/66949 /2010 (IT) s. Guruswamy, H. No.19/24,Kanaka Street, Radio Park, C.B., Bellary-583 102. (By Sri. H.R. Kambiyavar, Advocate) _..Petitioner'| AND: 1.Income Tax Officer, Ward-2, Staff Road, Fort, Bellary. 2.Commissioner of Income Tax,Income Tax offices, Gulbarga.Income Tax offices, Gulbarga. 3,Chiet Commissioner ofIncome Tax, Navanagar, Hubli.Income Tax, Navanagar, Hubli. ... Respondents (By Sri. Y.V. Raviraj, Advocate) These petitions are filed under Articles 226 and 227 ofthe Constitution of India, praying to quash the order atAnnexure-E passed by the Chief Commissioner of IncomeTax, Navanagar, Hubli, and etc. These petitions coming on for preliminary hearing BGroup this day, the Courtmade the following: W.P Nos.66947-66949/2010 : 2 : ORDER H.G.RAMESH, J. (Oral): Heard. These Writ Petitions are directed againstthe two orders dated 02.03.2007 and 15.06.2009produced as Annexures-E and F respectively. By theimpugned orders, the Chief Commissioner of IncomeTax, Hubh, has rejected the claim made by thepetitioner under Section 244A of the Income Tax Act,1961, tor grant of interest on the refunds made by theIncome Tax Department. ?)Learned counsel for the petitioner submits thatthe impugned orders are not speaking ordersinasmuch as no reasons are assigned for denial ofinterest u/s 244A of the Act. 3.As could be seen from the impugned orders, noTeaSONSare|assignedfor|denialotinterest.Accordingly, I set aside the impugned orders and remit the matter to the Chief Commissioner of Income Tax, Hubli, for reconsideration in accordance withlaw. All contentions of both the parties are kept open.Petitions allowed. SD/-JUDGE 011