MRS KHADIZABIBI SHAIKH V. INCOME TAX OFFICER

WP/25667/2024

AI Insights

The case involves a writ petition filed by Mrs. Khadizabibi Shaikh, represented by her power of attorney holder Mr. Manish H. Vora, against the Income Tax Department. The petitioner sought a directive for the refund of an amount of Rs.67,66,720 for the assessment year 2023-24, which was acknowledged by the respondents but not disbursed. The petition was filed under Article 226 of the Constitution of India, requesting the court to issue a writ of mandamus to compel the respondents to process the refund and pay interest on the delayed amount.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 747457 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 30-09-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUSHAL TIWARI
• Assessee Lawyers: SYED KHAMRUDDIN
• Keywords: Income Tax; Interest; Mandamus; Refund; Writ petition
• Section: 226

Judgement Text

" - 1 - NC: 2024:KHC:40653 WP No. 25667 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 25667 OF 2024 (T-IT) BETWEEN: MRS. KHADIZABIBI SHAIKH, WIFE OF LATE MOHAMMED SAMI UR RAHAMAN, ALIAS MOHAMED RAHAMAN, AGED ABOUT 50 YEARS, RESIDING AT A 410, BOULDERBROOK DR, TORONTO, ONTARIO M1X2C2, REPRESENTED BY HER POWER OF ATTORNEY HOLDER MR. MANISH H. VORA, …PETITIONER (BY SRI. SYED KHAMRUDDIN.,ADVOCATE) AND: 1. INCOME TAX OFFICER, INTERNATIONAL TAXATION WARD 2(1), BLR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGLAURU 560 095. 2. INCOME TAX OFFICER, INTERNATIONAL TAXATION CIRCE 3(1), CIVIL CENTRE, NEW DELHI 110 003. 3. CENTRALIZED PROCESSING CENTRE, REPRESENTED BY ADDITIONAL /JOINT/DEPUTY /ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003. …RESPONDENTS (BY SRI.SUSHAL TIWARI.,ADVOCATE ; V.C.O DATED 19.09.2024) Digitally signed by Vandana S Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:40653 WP No. 25667 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT TO THE RESPONDENT TO GRANT THE REFUND AS DETERMINED IN THE INTIMATION DTD 13.11.2023 FOR AY 2023-24 (ANNEXURE-A) ISSUED BY THE R-3 TO THE BANK ACCOUNT OF THE PETITIONER BEARING NO. 000401960364, IFSC-ICIC0006255, ICICI BANK, RAM VILAS ROAD BRANCH, MYSORE AND DIRECT TO THE RESPONDENT TO GRANT INTEREST AS APPLICABLE TILL THE DATE OF ACTUAL REFUND OF ALL AMOUNTS. THIS WRIT PETITION, COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “i) Issue an appropriate Writ or Order or Direction in the nature of MANDAMUS or otherwise to the Respondent to grant the refund as determined in the intimation dated 13.11.2023 for AY 2023-24 (ANNEXURE-A) issued by the-3rd Respondent to the Bank Account of the Petitioner bearing No. 000401960364, IFSC- ICIC0006255, ICICI Bank, Ram Vilas Road Branch, Mysore. ii) Issue a appropriate Writ or Order or Direction in the nature of MANDAMUS or otherwise, to the Respondent to grant interest as applicable till the date of actual refund of all amounts. iii) Pass such other or further order as this Hon’ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity.” - 3 - NC: 2024:KHC:40653 WP No. 25667 of 2024 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that vide the intimation at Annexure-A dated 13.11.2023, respondents have intimated the petitioner that he is entitled to refund in a sum of Rs.67,66,720/- as long back as on 13.11.2023, despite which, the said amount has not been refunded even till now. 4. In view of the aforesaid facts and circumstances, I deem it just and appropriate to dispose of the petition, directing respondent No.1 to grant refund as intimated in Annexure-A together with applicable interest to the petitioner within a period of four weeks from today. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 1 Sl No.: 48 "