M/S ACE DESIGNERS LTD V. THE DEPUTY COMMISSIONER

WP/1243/2025

AI Insights

In this case, M/s. Ace Designers Ltd., represented by its managing director, filed a writ petition under Articles 226 and 227 of the Constitution of India against the Deputy Commissioner of Income Tax, the Principal Commissioner of Income Tax-1, and the Additional Commissioner of Income Tax - Range - 1(1), Bengaluru. The petitioner sought a mandamus directing the respondents to consider and dispose of their application for an 'Order Giving Effect' filed on 08.01.2021, which was not addressed in a timely manner. The respondents acknowledged the petitioner's entitlement to a refund of Rs.3,45,71,796/- as per an order dated 06.02.2025 under Section 260A of the Income Tax Act, 1961, but had not processed the refund. The court, after hearing the arguments, granted the respondents 45 days to comply with the refund order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 725744 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 13-02-2025
• Assessment Year: misc
• Laws Referred To: Constitution of India, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: A SHANKAR
• Keywords: Income Tax Refund; Mandamus; Time-bound disposal; Writ petition
• Section: 260A; 226; 227

Judgement Text

" - 1 - NC: 2025:KHC:6829 WP No. 1243 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 1243 OF 2025 (T-IT) BETWEEN: M/S. ACE DESIGNERS LTD., PLOT NO.7 AND 8 II PHASE, PEENYA INDUSTRIAL AREA, BENGALURU - 560 058 REP. BY ITS MANAGING DIRECTOR, SHRI. THIRUMALAIMUPPUR KUPPUSWAMY RAMESH #3403, NO.17, PRESTIGE KENSIGNTON GARDENS, HMT MAIN ROAD, JALAHALLI, BENGALURU-560 013. REGISTERED UNDER COMPANIES ACT, 1956. …PETITIONER (BY SRI. A. SHANKAR, SERNIOR COUNSEL FOR SRI. MADHUSUDHAN U.A., ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1 (1) (1), BENGALURU, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095. Digitally signed by KAVYA R Location: High Court of Karnataka - 2 - NC: 2025:KHC:6829 WP No. 1243 of 2025 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX- 1, C.R. BUILDING, QUEENS ROAD, BENGALURU - 560 001. 3. THE ADDITIONAL COMMISSIONER OF INCOME TAX - RANGE - 1(1), BENGALURU, 2ND FLOOR , BMTC BUILDING, 80FT ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE FOR R1-R3) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THE RESPONDENTS TO CONSIDER THE APPLICATION FOR ORDER GIVING EFFECT FILED BY THE PETITIONER DATED 08.01.2021 AND DISPOSE OFF THE SAME IN ACCORDANCE WITH THE PROVISIONS OF THE ACT IN A TIME BOUND MANNER, HEREIN ENCLOSED AND MARKED AS ANNEXURE-A. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT - 3 - NC: 2025:KHC:6829 WP No. 1243 of 2025 ORAL ORDER Heard Sri. A.Shankar, learned Senior Counsel for Sri. Madhusudhan.U.A., learned counsel for the petitioner and Sri. M.Dilip., learned counsel for respondent Nos.1 to 3. Perused the writ petition papers. 2. The petitioner is before this Court under Article 226 of the Constitution of India, praying for a writ of mandamus, which reads as follows: (a) Issue a writ of mandamus or direction in the nature of writ of mandamus directing the Respondents to consider the application for Order Giving Effect filed by the Petitioner dated 08.01.2021 and dispose off the same in accordance with the provisions of the Act in a time bound manner, herein enclosed and marked as Annexure-A. (b) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity. - 4 - NC: 2025:KHC:6829 WP No. 1243 of 2025 3. Today, Sri. M.Dilip, learned counsel for the respondents files a memo along with the order passed under Section 260A of the Income Tax Act, 1961 (for short '1961 Act') dated 06.02.2025, wherein the petitioner's entitlement for refund is quantified at Rs.3,45,71,796/-. 4. Learned Senior Counsel would submit that the representation of the application of the petitioner is partially complied determining the entitlement of the petitioner for refund. But the same has not been given effect to by refunding the quantified amount. 5. Learned counsel Sri. Dilip.M., for the respondents-Revenue submits that the respondents shall have to follow the procedure for refund and it would take some time to do the same. In that circumstance, he prays for two months time to give effect to the refund order. 6. Taking note of the above submission, since the order dated 06.02.2025 is passed under Section 260A of the 1961 Act, the respondents are given time of 45 days - 5 - NC: 2025:KHC:6829 WP No. 1243 of 2025 from today to give effect to the refund order in accordance with the law. Accordingly, writ petition stands disposed off. Sd/- (S.G.PANDIT) JUDGE SMJ, List No.: 1 Sl No.: 24 "