M/S FILTREX TECHNOLOGIES PRIVATE LIMITED V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP/4427/2023

AI Insights

M/s Filtrex Technologies Private Limited filed a writ petition against the Deputy Commissioner of Income Tax and the Additional Commissioner of Income Tax, seeking directions for the grant of refunds and consideration of rectification applications for various assessment years. The petitioner argued that their claims and applications were pending for over 1.5 years, which warranted judicial intervention. The respondents acknowledged the delay and agreed to consider the claims but requested that the issue of interest on the refunds be left open for their consideration.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 689954 (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
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K V ARAVIND; M DILIP
• Assessee Lawyers: NARENDRA KUMAR JAIN
• Keywords: Income Tax Refund; Mandamus; Rectification Application; Writ petition
• Section: 226; 227

Judgement Text

"- 1 - WP No. 4427 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. 4427 OF 2023 (T-IT) BETWEEN: M/S FILTREX TECHNOLOGIES PRIVATE LIMITED #36/4, RAGHAVENDRA NAGAR, NEAR RING ROAD, 4TH CROSS, HRBR LAYOUT, BANGALORE - 560 043 REPRESENTED BY ITS DIRECTOR MR. PRADEEP KUMAR RAJENDRA PRASAD TOTLA, S/O RAENDRA PRASAD TOTLA AGED ABOUT 51 YEARS COMPANY REGISTERED UNDER COMPANIES ACT 1956 …PETITIONER (BY SRI. NARENDRA KUMAR J.JAIN, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3 (1)(1), 80 FEET ROAD, KORAMANGALA, BANGALORE - 560 095. 2. THE ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 3 (1), Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 4427 of 2023 80 FEET ROAD, KORAMANGALA BANGALORE - 560 095. …RESPONDENTS (BY SRI. K.V.ARAVIND AND 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 DT 05/08/2021. THE RECTIFIED ORDER IS ENCLOSED AS ANNEXURE-A4 FOR AY 2009-10; 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 07/09/2022 FOR AY 2012-13 ENCLOSED IN ANNEXURE-B3 AND RECTIFY THE ORDER DATED 15/06/2022 ENCLOSED IN ANNEXURE-B2; 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 16/02/2021 FOR AY 2014-15 ENCLOSED IN ANNEXURE-C1 AND RECTIFY THE ORDER DATED 20/03/2020 ENCLOSED IN ANNEXURE- C. 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 FOR AY 2009-10, AY 2012-13 AND AY 2014-15. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN \"B\" GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: - 3 - WP No. 4427 of 2023 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 05.08.2021. The rectified Order is enclosed as Annexure A4 for AY 2009-10. ii. for directions to the first respondent to consider the rectification application dated 07.09.2022 [Annexure B3] for AY 2012-13 and rectify the order dated 15.06.2022 [Annexure B2]. iii. for directions to the first respondent to consider the rectification application dated 16.02.2021 [Annexure C1] for AY 2014-15 and rectify the order dated 20.03.2023 [Annexure C]. iv. for directions to the first respondent to grant refund for AY 2009-10, AY 2012- 13 and AY 2014-15. - 4 - WP No. 4427 of 2023 The petitioner in addition to the afore, has also sought for directions to the respondents to grant 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 05.08.2021 for the assessment year 2009-2010, and the rectification applications for the assessment years 2012-2013 and 2014-2015 are pending consideration for over 1 ½ years, 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 - 5 - WP No. 4427 of 2023 and as such, the petition stands disposed of directing the respondents to consider the petitioner's refund for the assessment years 2009-2010, 2012-2013 and 2014-2015 within a period of three months from the date of receipt of a certified copy of this order. SD/- JUDGE RB "