Katerra India Private Limited V. Assistant Director of Income-Tax Centralized Processing Center and Deputy Commissioner of Income Tax Circle-4(3)(1) and Principal Commissioner of Income Tax

WP/22241/2021

AI Insights

The case involves Katerra India Private Limited, which filed a writ petition under Article 226 of the Constitution of India against the Assistant Director of Income-Tax, Centralized Processing Center, and other income tax officials. The petitioner sought a directive for the refund of Rs.13,86,23,850, which was acknowledged by the 1st respondent in an intimation under Section 143(1) of the Income Tax Act, 1961, dated 22.10.2021. The petitioner argued that despite the intimation, the refund had not been processed, causing significant financial hardship. The respondents, represented by their counsel, requested reasonable time to process the refund. The court, considering the submissions and the circumstances, ordered the refund to be processed promptly by the specified date.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 816112 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 16-12-2021
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K V ARAVIND
• Assessee Lawyers: SURYANARAYANA
• Keywords: Delay; Financial hardship; Income Tax; Intimation; Refund
• Section: 143(1)

Judgement Text

"IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF DECEMBER, 2021 BEFORE THE HON' BLE MR.JUSTICE S.R. KRISHNA KUMAR WRIT PETITION NO.22241/2021 (T-IT) BETWEEN KATERRA INDIA PRIVATE LIMITED ATTIC OFFICE SPACE, 3RD FLOOR NO.757, 100 FEET ROAD HAL 2ND STAGE, APPAREDDIPALYA INDIRANAGAR BANGALORE-560038 REPRESENTED HEREIN BY ITS DIRECTOR-LEGAL MR GIRISH N P. …PETITIONER (BY SMT. SURYANARAYANA.T, ADVOCATE) AND 1. ASSISTANT DIRECTOR OF INCOME-TAX CENTRALIZED PROCESSING CENTER INCOME TAX DEPARTMENT BENGALURU KARNATAKA-560500. 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(3)(1), 80 FEET ROAD BMTC BUILDING KORAMANGALA BANGALORE-560095 3. PRINCIPAL COMMISSIONER OF INCOME TAX 80 FEET ROAD BMTC BUILDING - 2 - KORAMANGALA BANGALORE-560095 …RESPONDENTS (BY SHRI. K.V. ARAVIND, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENTS TO FORTHWITH REFUND AN AMOUNT OF RS.13,86,23,850/ DUE TO THE PETITIONER AS DETERMINED BY THE R-1 VIDE THE INTIMATION ISSUED UNDER SECTION 143(1) OF THE ACT DTD.22.10.2021 BEARING DOCUMENT ANNEXURE-F ALONG WITH APPLICABLE INTEREST UNTILL THE DATE OF REFUND AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING: ORDER In this writ petition, the petitioner seeks a direction to the respondents to refund a sum of Rs.13,86,23,850/- due to the petitioner as determined by the 1st respondent vide intimation dated 22.10.2021 at Annexure-F, issued under Section 143(1) of the Income Tax Act, 1961 and for other reliefs. 2. Heard the learned Counsel for the petitioner and learned Counsel for the respondents and perused the materials on record. - 3 - 3. The material on record indicates that on 22.10.2021, the 1st respondent has issued an intimation quantifying the refund payable in favour of the petitioner to a sum of Rs.13,86,23,850/-. It is grievance of the petitioner that despite a lapse of almost 2 months from that day, the concerned respondents have not taken any steps to give effect to the said intimation and have not paid the said amount to the petitioner, who is undergoing great financial hardship and loss on account of the delay and laches on the part of the respondents to pay the said amount already determined to be refunded in faovur of the petitioner and as such the petitioner is before this Court by way of this petition. 4. Per contra, learned Counsel for the respondents submits that if reasonable time is granted, the concerned respondents will take necessary steps to give effect to the aforesaid intimation at Annexure-F dated 22.10.2021 and refund the aforesaid sum in favour of the petitioner. - 4 - 5. Said submission of the learned Counsel for the respondents is placed on record. 6. In view of the aforesaid facts and circumstances and submissions made at the Bar, I deem it just and appropriate to dispose of this petition directing the concerned respondents to refund the amount quantified/determined by the 1st respondent vide intimation at Annexure-F, dated 22.10.2021 as expeditiously as possible and at any rate on or before 17.01.2022. 7. Subject to the aforesaid directions, the writ petition stands disposed of. SD/- JUDGE DL "