Acer India Pvt Ltd V. Deputy Commissioner of Income Tax Circle-1(1)(1) and Principal Commissioner of Income Tax-1 and Commissioner of Income Tax, Centralised Processing Center and Director General of Income Tax (Systems)

WP/22042/2023

AI Insights

In this writ petition filed under Article 226 of the Constitution of India, Acer India Pvt Ltd sought a directive for the immediate refund of a total amount of Rs. 150,67,30,003 from the Income Tax Department, covering various assessment years from 2011-12 to 2017-18. The petitioner, represented by advocate Sri. Tanmayee Rajkumar, argued that the refunds were due based on previous orders issued by the Deputy Commissioner of Income Tax and other authorities. The respondents, represented by senior counsel Sri. T. Suryanarayana, acknowledged the validity of the claims and agreed to process the refunds by the specified date. The court's decision was influenced by the respondents' commitment to fulfill the refund obligations without further delay.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 797773 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 23-02-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: T SURYANARAYANA
• Assessee Lawyers: TANMAYEE RAJKUMAR
• Keywords: Assessment Year; Income Tax Refund; Legal Representation
• Section: OGE/260A/DCIT-C-1(1)(1)/2023-24/2; OGE/ITAT/DCIT-C1(1)(1)/2023-24/2; OGE/ITAT/DCIT-C1(1)(1)/2023-24/3; OGE/254/DCIT/C-1(1)(1)/BLR/2023-24

Judgement Text

" - 1 - NC: 2024:KHC:7611 WP No. 22042 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF FEBRUARY, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 22042 OF 2023 (T-IT) BETWEEN: 1. ACER INDIA PVT LTD., NO. 13, 6TH FLOOR, EMBASSY HEIGHTS, MAGRATH ROAD, NEXT TO HOSMAT HOSPITAL, BENGALURU - 560 025. A COMPANY ACT, 1956 REPRESENTED HEREIN BY ITS ASSOCIATE DIRECTOR- LEGAL MR SARGAM JAIN. …PETITIONER (BY SRI. TANMAYEE RAJKUMAR.,ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1(1) (1), ROOM NO. 215, 2ND FLOOR, BMTC BUILDING, 6TH BLOCK, 80 FEET ROAD, KORAMANGALA, BANGALORE - 560 095. 2. THE PRINCIPAL COMMISSIONER OF INCOME0TAX -1 BMTC BUILDING, 6TH BLOCK, 80 FEET ROAD, KORAMANGALA, BANGALORE - 560 095. 3. COMMISSIONER OF INCOME TAX, CENTRALISED PROCESSING CENTER, INCOME-TAX DEPARTMENT, BENGALURU - 560 500. 4. DIRECTOR GENERAL OF INCOME -TAX (SYSTEMS) Digitally signed by KIRAN KUMAR R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:7611 WP No. 22042 of 2023 ARA CENTRE, GROUND FLOOR, E-2, JHANDEWALAN EXTENSION, NEW DELHI - 110 055. …RESPONDENTS (BY SRI. T.SURYANARAYANA, SENIOR COUNSEL FOR SMT. MANASA ANANTHAN, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECTING THE RESPONDENTS TO FORTHWITH REFUND AN TOTAL AMOUNT OF RS. 150,67,30,003/- , COMPRISING OF (a) RS. 39,09,34,671/- FOR ASSESSMENT YEAR 2011-12, AS DETERMINED VIDE ORDER DTD 09.05.23 BEARING NO. OGE/260A/DCIT-C-1(1)(1)/2023-24/2 (ANNEXURE-A), ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER 1. In this Writ Petition, petitioner seeks the following reliefs - \"(i) To direct the respondents to forthwith refund an total amount of Rs.150,67,30,003/-, comprising of (a) Rs.39,09,34,671/- for assessment year 2011-12, as determined vide order dated 09.05.2023 bearing No.OGE/260A/DCIT-C-1(1)(1)/2023-24/2 (Annexure-A); (b) Rs. 26,70,67,760/- for the assessment year 2012-13, as determined vide order dtd 24.04.23 bearing No. OGE/ITAT/DCIT-C1(1)(1)/2023-24/2 (Annexure-B); (c)Rs. 44,56,81,303/- for the assessment year 2013-14, as determined vide order dated 24.04.2023 bearing No.OGE/ITAT/DCIT-C1(1)(1)/2023-24/3 (ANNEXURE- 'C'); (d) Rs.36,29,56,524/- for the assessment year 2014-15, as determined vide order dated 24.04.2023 bearing No.OGE/ITAT/DCIT-C1(1)(1)/2023-24/3 (ANNEXURE-D); (e) Rs.4,00,89,745/- for the - 3 - NC: 2024:KHC:7611 WP No. 22042 of 2023 assessment year 2017-18, as determined vide the order dated 31.07.2023 bearing No. OGE/254/DCIT/C- 1(1)(1)/BLR/2023-24, (Annexure-E) along with applicable interest until payment of the refund. (ii). Pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interest of justice and equity.\" 2. Heard learned Senior Counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. On instructions, learned counsel for the respondent No.1 submits that the respondents would release / disburse the refund payable to the petitioner in terms of Annexures- A to E pursuant to Annexures-F to K, after due verification, on or before 15.04.2024. 4. Submission is placed on record. 5. In view of the aforesaid facts and circumstances and the submission made by learned counsel for respondent No.1, I deem it just and appropriate to dispose off this petition directing the concerned respondent to release / disburse the refund payable in favour of the petitioner in terms of Annexures-A to E and pursuant - 4 - NC: 2024:KHC:7611 WP No. 22042 of 2023 to Annexures-F to K and without reference to Annexure-L dated 18.09.2023 on or before 15.04.2024 along with applicable interest. 6. Subject to the aforesaid directions, petition stands disposed off. Sd/- JUDGE HNM List No.: 1 Sl No.: 9 "