GVK Jaipur Expressway Pvt. Ltd. V. Assistant Commissioner of Income Tax, Circle-7, Jaipur and Deputy Commissioner of Income Tax, Circle-7, Jaipur and Principal Chief Commissioner of Income Tax, Rajasthan

CW/14597/2022

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The case involves M/s GVK Jaipur Expressway Pvt. Ltd., which filed a writ petition against the Income Tax authorities for withholding a refund due following a favorable decision from the Appellate Authority on 02.11.2021. The petitioner argued that there were no interim orders preventing the refund, yet the respondents failed to release the refund amount. The court examined the legal grounds for withholding the refund and found no justification under the Income Tax Act, 1961, leading to the decision to allow the petition and direct the refund.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797651 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 17-05-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SANDEEP PATHAK
• Assessee Lawyers: JAVED KHAN; PALASH GUPTA
• Keywords: Appellate Authority; Faceless Appeal; Income Tax; Refund; Withheld

Judgement Text

"[2023/RJJP/011116] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Misc. Writ Petition No. 14597/2022 M/s GVK Jaipur Expressway Pvt. Ltd., having its Registered Office at - 156-159, Paigah House, Sardar Patel Road, Secunderabad, Telangana - 500003 through its Director And CEO SH. ISSAC GEORGE ANICATTU. ----Petitioner Versus 1. Assistant Commissioner of Income Tax, Circle-7, Jaipur, Sidhnath Bhawan, Jaipur, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhan Sabha, Janpath, Jaipur, Rajasthan, 302015. 2. Deputy Commissioner of Income Tax, Circle-7, Jaipur, F- 103, First Floor, C-95, Baba Siddhanath Bhawan, Janpath, Lal Kothi, Jaipur. 3. Principal Chief Commissioner of Income Tax, Rajasthan (Cadre Controlling), New Central Revenue Building, Statue Circle, Jaipur. ----Respondents For Petitioner : Mr. Javed Khan Advocate with Mr. Palash Gupta Advocate. For Respondents : Mr. Sandeep Pathak Advocate. HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANIL KUMAR UPMAN Order 17/05/2023 1. This petition has been filed by the petitioner seeking relief of refund in view of order dated 02.11.2021 passed by the Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (hereinafter referred to as ‘the Appellate Authority’) in its favour. [2023/RJJP/011116] (2 of 3) [CW-14597/2022] 2. The petition, in nutshell, ventilates the grievance that even though at present there are no interim orders operating against the petitioner in the matter of refund, arising as a result of the order passed by the Appellate Authority in favour of the petitioner, the respondents have illegally and without authority of law withheld the amount of refund with them and sat over the matter. It is not in dispute that the Appellate Authority passed the order on 02.11.2021. There is no material on record to show that there is any interim order operating against the order passed by the Appellate Authority. 3. Taking into consideration the aforesaid aspect of the matter, this Court, on 28.04.2023, granted time to learned counsel for the respondents to show cause as to why the petition be not allowed and appropriate direction for release of the refund amount be not issued. 4. Today, learned counsel for the respondents prays for some more time. When this Court enquired as to under what authority of law such amount has not been released, learned counsel for the respondents is unable to point out to us any provision contained in the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) which entitles the respondent to withhold the refund amount. 5. Though learned counsel for the respondent would submit that there are other proceedings pending against the petitioner in the matter of demand of tax for subsequent assessment years, in the absence of there being any authority under the law to withhold the amount of refund otherwise payable to the petitioner in view of the adjudication in its favour in relation to previous assessment [2023/RJJP/011116] (3 of 3) [CW-14597/2022] year, there is absolutely no justification for the respondents to withhold the amount of refund. 6. In view of above consideration, we are inclined to allow the writ petition with direction to the respondents to refund forthwith the amount payable to it under the law in compliance of order dated 02.11.2021 passed by the Appellate Authority. 7. However, the aforesaid refund shall not come in the way of the respondents in respect of their authority to recover the tax so far as any other assessment year is concerned. 8. Writ petition is, accordingly, allowed. (ANIL KUMAR UPMAN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ MANOJ NARWANI /20 "