ACI WORLDWIDE SOLUTIONS PRIVATE LIMITED V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP/5313/2023

AI Insights

The case involves ACI Worldwide Solutions Private Limited, represented by its director Mrs. Jyothsna Shetty, who filed a writ petition against various officials of the Income Tax Department, seeking refunds for several assessment years based on rectified orders and ITAT decisions. The petitioner argued that despite the rectified orders and ITAT directives, the refunds were not processed, and interest on these refunds as stipulated under sections 244A(1) and 244(1A) was also not considered. The respondents acknowledged the pending claims and agreed to process them, but the issue of interest was left open for the respondents to decide.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 752681 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 31-03-2023
• Assessment Year: misc
• Laws Referred To: Articles 226 and 227 of the Constitution of India, Companies Act 1956, Section 244A(1), Section 244(1A)
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K V ARAVIND
• Assessee Lawyers: NARENDRA KUMAR JAIN
• Keywords: Assessment Year; Income Tax Refund; ITAT order; Mandamus; Rectified order; Writ petition
• Section: 244A(1); 244(1A)

Judgement Text

"- 1 - WP No. 5313 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF MARCH, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 5313 OF 2023 (T-IT) BETWEEN: ACI WORLDWIDE SOLUTIONS PRIVATE LIMITED, NO.9, SALARPURIA CAMBRIDGE MALL, CAMBRIDGE ROAD, ULSOOR, BANGALORE - 560 008 (REPRESENTED BY ITS DIRECTOR MRS. JYOTHSNA SHETTY, AGED ABOUT 50 YEARS, D/O MR. BOLA MANOHAR SHETTY) COMPANY REGISTERED UNDER COMAPANIES ACT 1956. …PETITIONER (BY SRI. NARENDRA KUMAR J. JAIN, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1) (1), 80 FEET ROAD, KORAMANGALA, BANGALORE - 560 095. 2. DEPUTY COMMISSIONER OF INCOME TAX TP CIRCLE 1 (1) (1) 80 FEET ROAD, KORAMANGALA, BANGALORE - 560 095. Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 5313 of 2023 3. THE ASSISTANT DIRECTOR OF INCOME TAX CENTRAL PROCESSING UNIT, (CPC) INCOME TAX DEPARTMENT BENGALURU - 560 500. …RESPONDENTS (BY SRI. K.V.ARAVIND A/W SRI. M.DILIP, ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE AS FAR AS PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF MANDAMUS OR OTHERWISE, TO THE LEARNED FIRST RESPONDENT TO GRANT REFUND OF SUM DETERMINED AS PER RECTIFIED OGE DATED 16.11.2022 FOR AY 2008-09. THE RECTIFIED ORDER IS ENCLOSED AS ANNXURE-A1 FOR AY 2008-09; TO ISSUE AS FAR AS PETITIONER IS CONCERNED BY THE APPROPRIATE WRIT OR ORDER IN THE NATURE OF MANDAMUS OR OTHERWISE, TO THE LEARNED FIRST RESPONDENT TO GRANT REFUND OF SUM DETERMINED AS PER OGE TO ITAT ORDER DATED 10.01.2023 FOR AY 2011-2012. A COPY OF OGE TO ITAT ORDER FOR AY 2011-12 IS ENCLOSED AS ANNXURE- B1; ISSUE AS FAR AS PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF MANDAMUS OR OTHERWISE, TO THE LEARNED FIRST RESPONDENT TO GRANT REFUND OF SUM DETERMINED AS PER OGE TO ITAT ORDER DATED 03.02.2022 FOR AY 2012-2013. A COPY OF OGE TO ITAT ORDER FOR AY 2011-12 IS ENCLOSED AS ANNXURE- C1; TO ISSUE AS FAR AS PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF MANDAMUS OR OTHERWISE TO THE LEARNED FIRST RESPONDENT TO CONSIDER THE RECTIFICATION APPLICATION DATED 04.02.2022 FOR AY 2017-2018 ENCLOSED IN ANNXURE-D2 AND PASS OGE TO ITAT ORDER DATED 13.05.2022, ENCLOSED AS ANNXURE-D4; TO ISSUE AS FOR AS PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF MANDAMUS OR OTHERWISE, TO THE - 3 - WP No. 5313 of 2023 LEARNED FIRST RESPONDENT TO ISSUE INTIMATION AND PROCESS REFUND, WHICH REFUND IS KEPT ON HOLD FOR AY 2021-22; TO ISSUE AS FAR AS PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF MANDAMUS OR OTHERWISE, DIRECTING THE LEARNED RESPONDENT TO GRANT INTEREST ON REFUND AS STIPULATED UNDER SECTION 244A(1) AND 244(1A) FOR AY 2008- 2009, AY 2011-12 , AY 2012-2013, AY 2017-18 AND AY 2021-22. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN B GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The petitioner has sought for the following reliefs: i. for directions to the first respondent to grant refund of sum determined as per rectified OGE dated 16.11.2022 for AY 2008-09. The rectified Order is enclosed as Annexure A1 for AY 2008-09. ii. for directions to the first respondent to grant refund of sum determined as per OGE to ITAT order dated 10.01.2023 for AY 2011-12. A copy of OGE to ITAT Order for AY 2011-12 is enclosed as Annexure B1. - 4 - WP No. 5313 of 2023 iii. for directions to the first respondent to grant refund of sum determined as per OGE to ITAT order dated 03.02.2022 for AY 2012-13. A copy of OGE to ITAT order for AY 2011-12 is enclosed as Annexure C1. iv. for directions to the first respondent to consider rectification application dated 04.02.2022 for AY 2017-2018 enclosed in Annexure D2 and pass OGE to ITAT order dated 13.05.2022, enclosed as Annexure D4. v. for directions to the first respondent to issue intimation, and process refund, which refund is kept on hold for AY 2021-22. vi. for directions to the respondent to grant interest on refund as stipulated under section 244A(1) and 244A(1A) for AY 2008-09, AY 2011-12, AY 2012-13, AY 2017-18 and AY 2021-22\" The petitioner in addition to the afore, has also sought for directions to the respondents to grant - 5 - WP No. 5313 of 2023 interest on the amount claimed as refunds in terms of the aforesaid prayer. Sri. Narendra Kumar J. Jain, the learned counsel for the petitioner, and Sri. K.V.Aravind, the learned Senior Standing counsel for the respondents, are heard. There is no dispute that the petitioner's claim for refund consequent to the Order-Giving- Effect which is dated 16.11.2022 for the assessment year 2008-2009, and the rectification application for the assessment years 2017-2018 is pending consideration, there could be directions. Sri. K.V.Aravind submits that the petition could be disposed of with necessary directions but the question of interest must be left open to be considered by the respondents subject to the circumstances of the case. Indeed, that must be so and as such, the petition stands disposed of directing the respondents to consider the petitioner's refund - 6 - WP No. 5313 of 2023 for the assessment years 2008-2009, 2011-2012, 2012-2013, 2017-2018 and 2021-2022 within a period of three [3] months from the date of receipt of a certified copy of this order. Sd/- JUDGE RB "