Basudeo Agarwal V. The Union of India and The Principal Chief Commissioner of Income Tax NER Guwahati and The Assistant Commissioner of Income Tax Guwahati and The Deputy Commissioner of Income Tax Guwahati

WP(C)/1243/2020

AI Insights

The case involves Basudeo Agarwal, the petitioner, who approached the Gauhati High Court seeking a refund of a tax amount and challenging certain arrear tax demands. The petitioner was entitled to a refund of \u20b9 1,77,244/- as per an assessment order for the year 2016-17, which had not been processed despite multiple requests. Additionally, the petitioner contested arrear tax demands for previous years, which were claimed without proper notification and were also time-barred. The court found in favor of the petitioner, directing the authorities to process the refund and set aside the unnotified and time-barred tax demands.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 695246 (HC-ASSAM NAGALAND MIZORAM AND ARUNACHAL PRADESH)
• Appeal Type: Others
• Pronouncement Date: 19-02-2020
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: S G I
• Assessee Lawyers: R DUBEY
• Keywords: Assessment Order; Refund; Time barred; Arrear tax dues

Judgement Text

"Page No.# 1/3 GAHC010039572020 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C) 1243/2020 1:BASUDEO AGARWAL S/O- LATE NOWRANG RAI AGARWALA, R/O- H NO. 90, RADHA NAGAR, VIP ROAD, GUWAHATI- 781022, ASSAM VERSUS 1:THE UNION OF INDIA AND 3 ORS REP. BY THE SECRETARY, DEPTT OF REVENUE, MIN OF FINANCE, 128-A, NORTH BLOCK, NEW DELHI- 110001 2:THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX NER GUWAHATI AAYAKAR BHAWAN CHRISTIAN BASTI GS ROAD GUWAHATI- 781005 ASSAM 3:THE ASSTT COMMISSIONER OF INCOME TAX GUWAHATI AAYAKAR BHAWAN CHRISTIAN BASTI GS ROAD GUWAHATI- 781005 4:THE DEPUTY COMMISSIONER OF INCOME TAX GUWAHATI AAYAKAR BHAWAN CHRISTIAN BASTI GS ROAD GUWAHATI- 78100 Advocate for the Petitioner : MR. R DUBEY Page No.# 2/3 Advocate for the Respondent : ASSTT.S.G.I. BEFORE HON'BLE MR. JUSTICE N. KOTISWAR SINGH ORDER 19.02.2020 Heard Mr. R. Dubey, learned counsel for the petitioner. Also heard Mr. S. Sarma, learned standing counsel, Income Tax, appearing for the respondents. 2. Considering the nature of the case, this Court is of the view that the present petition can be disposed of at this stage without issuing any formal notice to the respondents. 3. The petitioner claims that the petitioner is entitled to certain refund as reflected in the assessment order dated 22.10.2018 in respect of the assessment year 2016-17, in which it has been clearly mentioned that the amount of ` 1,77,244/- is liable to be refunded to the petitioner. However, in spite of several requests made by the petitioner the same has not been refunded without assigning any reason. 4. This Court is of the view that if the authorities themselves had mentioned in their assessment that the petitioner is entitled to certain refund, the authorities cannot delay refund of the same. 5. Another relief is claimed in this petition i.e. for quashing of the demands of arrear tax dues for ` 2,607/-, ` 105/- and ` 1,622/- in respect of the assessment years 2003-04, 2005- 06 and 2008-09, respectively, reflected in the intimation letter dated 12.03.2019. Page No.# 3/3 6. It has been submitted by the learned counsel for the petitioner that in respect of the aforesaid demands reflected in the intimation letter dated 12.03.2019, the petitioner has not been issued any demand notice. Learned counsel for the petitioner also submits that these demands otherwise also time barred. 7. In that view of the matter, the authorities would be at liberty to raise any demand against the petitioner through due process of law and as per the relevant provisions, which does not appear to have been done, because of which the aforesaid intimation dated 12.03.2019 is set aside. 8. It is also directed that the respondent authorities will refund the aforesaid amount to the petitioner in terms of their own assessment order issued on 22.10.2018, which exercise shall be undertaken within a period of 2(two) months from the date of receipt of a certified copy of this order. 9. With this order, the writ petition stands disposed of. Comparing Assistant Sd/- N. Kotiswar Singh JUDGE "