M/S YOJAKA ( INDIA) PVT LTD V. THE ASST. COMMISSIONER INCOME TAX

WP/16187/2022

AI Insights

In this case, M/s Yojaka (India) Pvt Ltd, represented by its managing director, filed a writ petition against the Assistant Commissioner of Income Tax and the Joint Commissioner of Income Tax, seeking a directive for the issuance of a tax refund with interest as previously ordered by the High Court in a related case (W.P.No.14615/2021). The petitioner argued that despite submitting representations for the refund and interest, the respondents failed to act. The respondents contended that the petition lacked merit. The court did not delve into the merits of the case but opted to direct the petitioner to submit a detailed representation, which the respondents must then consider and respond to within the stipulated timeframe.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 693514 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 01-12-2022
• Assessment Year: misc
• Other Referred Cases: W.P.No.14615/2021
• Laws Referred To: Articles 226 and 227 of the Constitution of India
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: K V ARAVIND; E I SANMATHI
• Assessee Lawyers: VANAJA
• Keywords: Excess deposit; Income Tax Refund; Interest on Refund; Writ of Mandamus

Judgement Text

" 1 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 1ST DAY OF DECEMBER, 2022 BEFORE THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.16187 OF 2022 (T-IT) BETWEEN: M/S YOJAKA ( INDIA) PVT LTD REP BY ITS MANAGING DIRECTOR INCORPORATED UNDER COMPANIES ACT, 1956 SRI JAGADISH BOLOOR D.NO.3-28/43, 2ND FLOOR ABCO TRADE CENTRE MANGALORE - 575 006 …PETITIONER (BY SMT. VANAJA.M.R., ADVOCATE) AND: 1 . THE ASST. COMMISSIONER INCOME TAX INCOME TAX CIRCLE - 1(1) AND TPS NANDI GUDDA ROAD, ATTAVAR MANGALORE - 575 001 2 . JOINT COMMISSIONER OF INCOME TAX CIRCLE - 1(1) AND TPS, II FLOOR CENTRAL REVENUE BUILDING ATTAVARA MANGALORE - 575 001 …RESPONDENTS (BY SRI.K.V. ARAVIND., ALONG WITH SRI. E.I. SANMATHI., ADVOCATES) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE RESPONDENT TO ISSUE REFUND WITH INTEREST DUE TO THE PETITIONER AS DIRECTED BY THIS HIGH COURT IN ACCORDANCE WITH THE JUDGEMENT PASSED BY THIS HONBLE HIGH COURT IN WP NO.14615/2021 DTD 01.04.2022 VIDE ANNX-H AND ETC. THIS W.P. COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS DAY, THE COURT MADE THE FOLLOWING:- 2 ORDER In this petition, the petitioners have sought for the following reliefs: a. Issue a direction in the nature of Writ of Mandamus or orders or direction in the nature of Writ of mandamus directing the Respondent to issue refund with interest due to the petitioner as directed by this High Court in accordance with the judgement passed by this High Court in accordance with the Judgment passed by this Hon’ble Court in accordance with the Judgement passed by this Hon’ble High Court in W.P.No.14615/2021 dated 01.04.2022 (Annexure-H). b. Issue a writ of mandamus or direction in the nature of writ of mandamus or order to consider their representations dated 02.05.2022 and 07.07.2022 Annexures-J & K. c. Issue a writ of mandamus or a direction or order in the nature of Writ of mandamus directing the respondents to pay the interest paid by the petitioner to VSV scheme for having deposited the amount after the due date due to the delay payment by the Dept. 2. Heard learned counsel for the petitioner, learned counsel for the respondents and perused the material on record. 3 3. The material on record discloses that the grievances of the petitioner is two fold. Firstly, pursuant to the order dated 01.04.2022, passed by this Court in W.P.No.14615/2021, the respondents have not refunded the amount deposited by the petitioner in excess of 20% as directed by this Court in the said order despite submission of representation at Annexures-J and K submitted by the petitioner. Consequently, the respondents have not paid the interest on the amounts payable by them to the petitioner after the due date. Under these circumstances, the petitioner is before this Court by way of the present petition. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 5. Though several contentions have been urged by both sides in support of their respective claims, without expressing any opinion on the mertis/demerits of the rival contentions, I deem it just and appropriate to dispose of this petition directing the petitioner to submit a comprehensive 4 representation ventilating all its grievances to the respondents within two weeks. If the petitioner submits one more representation along with relevant documents, the respondents shall address the grievances of the petitioner and consider and pass appropriate orders/take appropriate decision bearing in mind the judgment of this Court dated 01.04.2022 passed in W.P.No.14615/2021 (M/s. Yojaka (India) Pvt Ltd.) Vs. The Assistant Commissioner of Income Tax) as well as the representations dated 02.05.2022 and 07.07.2022 at Annexures-J and K, in accordance with law within a period of six weeks from the date of submission of the representation. With the aforesaid observations and directions, the petition stands disposed of. Sd/- JUDGE Bmc "